Section 59B(3)

In a case falling within subsection (1)(b) above section 59 shall have effect as if— subject to paragraph (b) below, the prescribed accounting period that is not a section 28 accounting period were deemed to be a period ending within a surcharge period begun or, as the case may be, extended by a notice served under section 59; any question— were to be determined as it would be determined for the purposes of section 59A; and whether a surcharge period was begun or extended by the notice, or whether the taxable person was in default in respect of any prescribed accounting period which was a section 28 accounting period but ended within the surcharge period begun or extended by that notice, that person were to be treated as having had outstanding VAT for a section 28 accounting period in any case where the aggregate value of his defaults in respect of that period was, for the purposes of section 59A, more than nil.

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