Section 59(1)

Subject to subsction (1A) below if, by the last day on which a taxable person is required in accordance with regulations under this Act to furnish a return for a prescribed accounting period— then that person shall be regarded for the purposes of this section as being in default in respect of that period. the Commissioners have not received that return, or the Commissioners have received that return but have not received the amount of VAT shown on the return as payable by him in respect of that period,

← 59 · All articles · 1A →

Source: legislation.gov.uk · retrieved 2026-07-28