Acquisitions

Legislation/Regulatory – FA2009 s. 78(2) ; VATA94 Sch. 11, para. 2(3)

Failure to submit, penalty

Generally

Legislation/Regulatory – VATA94 s. 66
HMRC Guidance – BIM31610 ; CH51250 ; CH51840

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Final statements

Legislation/Regulatory – SI 1995/2518 reg. 23

Form, meaning

Legislation/Regulatory – SI 1995/2518 reg. 21

Inaccuracies, penalty

Generally

Legislation/Regulatory – VATA94 s. 65
HMRC Guidance – BIM31610 ; CH51250 ; CH51840

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Investment gold

Legislation/Regulatory – SI 1995/2518 reg. 33B

Meaning

Legislation/Regulatory – VATA94 s. 65(6), 66(9)

Penalties

Assessment, amounts due

Legislation/Regulatory – VATA94 s. 76

Assessment, time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Generally

Legislation/Regulatory – VATA94 s. 65, 66

Registered in another member state, meaning

Legislation/Regulatory – SI 1995/2518 reg. 21

Relevant figure, meaning

Legislation/Regulatory – SI 1995/2518 reg. 21

Reverse charge

– see Reverse charge sales statements (RCSSs)

Statement, meaning

Legislation/Regulatory – SI 1995/2518 reg. 21

Submission

Generally

Legislation/Regulatory – SI 1995/2518 reg. 22

Submission date, meaning

Legislation/Regulatory – VATA94 s. 65(6)

Total value, meaning

Legislation/Regulatory – SI 1995/2518 reg. 21