VATTOS2235 - Legislation: UK primary law (VAT Act 1994): Section 6(6) Extensions to the 14 day rule

Law

(6) The Commissioners may, at the request of a taxable person, direct that subsection (5) above shall apply in relation to supplies made by him (or such supplies made by him as may be specified in the direction) as if for the period of 14 days there were substituted such longer period as may be specified in the direction.

Commentary

This permits HMRC to allow extensions to the normal 14 day period provided for in section 6(5) of the Act (see VATTOS5235). This power can only be exercised at the request of the taxable person - it cannot be imposed. For further information see VATTOS5240.