[59B Relationship between sections 59 and 59A]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[59B  Relationship between sections 59 and 59A]

[(1)ÌýÌýÌýÌý This section applies in each of the following cases, namely—

(a)ÌýÌýÌýÌý where a section 28 accounting period ends within a surcharge period begun or extended by the service on a taxable person (whether before or after the coming into force of section 59A) of a surcharge liability notice under section 59; and

(b)ÌýÌýÌýÌý where a prescribed accounting period which is not a section 28 accounting period ends within a surcharge period begun or extended by the service on a taxable person of a surcharge liability notice under section 59A.

(2)

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