Finance Act 2003

Amendment of section 19 (tax due and payable) of Principal Act.

123.—Section 19 of the Principal Act is amended by inserting the following after subsection (5):

“(6) Notwithstanding the provisions of subsection (3), in cases where the provisions of section 5A are applied, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 5A(6).”.