11  VATA 1994 is amended in accordance with paragraphs 12 to 16.

12(1)  Section 3A (supply of electronic services in member States: special accounting scheme) is amended as follows.

12(2)  [Amends VATA 1994, s. 3A(1).]

12(3)  [Inserts VATA 1994, s. 3A(1A).]

12(4)  [Substitutes heading to VATA 1994, s. 3A.]

13  In section 76 (assessment of amounts due by way of penalty, interest or surcharge)–

(a)[amends VATA 1994, s. 76(1)(a);]

(b)[inserts VATA 1994, s. 76(3A);]

(c)[amends VATA 1994, s. 76(5).]

14  [Inserts VATA 1994, s. 76A.]

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