- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2008)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
Point in time view as at 21/07/2008. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 69B.
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(1)If any person fails to comply with a requirement imposed under paragraph 6A(1) of Schedule 11, the person is liable to a penalty.
(2)The amount of the penalty is equal to £200 multiplied by the number of days on which the failure continues (up to a maximum of 30 days).
(3)If any person fails to comply with a requirement to preserve records imposed under paragraph 6A(6) of Schedule 11, the person is liable to a penalty of £500.
(4)If it appears to the Treasury that there has been a change in the value of money since—
(a)the day on which the Finance Act 2006 is passed, or
(b)(if later) the last occasion when the power conferred by this subsection was exercised,
they may by order substitute for the sums for the time being specified in subsections (2) and (3) such other sums as appear to them to be justified by the change.
(5)But any such order does not apply to a failure which began before the date on which the order comes into force.
(6)A failure by any person to comply with any requirement mentioned in subsection (1) or (3) does not give rise to a liability to a penalty under this section if the person concerned satisfies—
(a)the Commissioners, or
(b)on appeal, a tribunal,
that there is a reasonable excuse for the failure.
(7)If by reason of conduct falling within subsection (1) or (3) a person—
(a)is assessed to a penalty under section 60, or
(b)is convicted of an offence (whether under this Act or otherwise),
that conduct does not also give rise to a penalty under this section.]
Textual Amendments
F1S. 69B inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 21(2)
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