The Finance Act 2008, Section 135 (Coronavirus) Order 2020

• Citation: S.I. 2020/934
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Finance Act 2008, Section 135 (Coronavirus) Order 2020 and comes into force on 25th September 2020.

Section 2 Specified emergency

For the purposes of section 135 of the Finance Act 2008, the incidence of severe acute respiratory syndrome coronavirus 2 in the United Kingdom is an emergency.

Section 3 Specified liabilities

For the purposes of section 135 of the Finance Act 2008, the liabilities described in articles 4 and 5 are specified liabilities.

Section 4 Specified liabilities

A liability that consists of an amount in relation to the year of assessment 2019-20 payable under—

(a) section 59A(2)(b) (payments on account of income tax) of the Taxes Management Act 1970 , or

(b) section 15(1) and (2) (class 4 contributions recoverable under the Income Tax Acts) of the Social Security Contributions and Benefits Act 1992 in relation to an amount within paragraph (a).

Section 5 Specified liabilities

A liability that—

(a) consists of an amount payable under section 73 (failure to make returns etc) of the Value Added Tax Act 1994 where the assessment—

(i) is in respect of a prescribed accounting period where the return to which the prescribed accounting period relates was required by regulation 25 (making of returns) of the Value Added Tax Regulations 1995 to be made in the period beginning on 20th March 2020 and ending on 30th June 2020, and

(ii) is made on or before 31st March 2021, or

(b) consists of an amount payable during the period beginning on 20th March 2020 and ending on 30th June 2020 under—

(i) article 4 (payments on account) of the Value Added Tax (Payments on Account) Order 1993 ,

(ii) regulation 40(2) or (3) (VAT to be accounted for on returns and payment of VAT) of the Value Added Tax Regulations 1995, or

(iii) regulation 50(2) (annual accounting scheme) of the Value Added Tax Regulations 1995 .

Section 6 Specified date

For the purposes of section 135(4)(a) of the Finance Act 2008, the date specified is 20th March 2020.