The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Penalties U.K.

18.  The obligation imposed by regulation 17 is to be treated for the purposes of section 69(1) M1 of VATA (breaches of regulatory provisions) as if it was imposed pursuant to regulations made under VATA, and section 76 M2 of VATA (assessment of amounts due by way of penalty, interest or surcharge) and section 83(1) M3 (appeals) are to be interpreted accordingly.

Commencement Information

I1 Reg. 18 not in force at made date, see reg. 1

I2 Reg. 18 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 Amended by paragraph 9 of Schedule 3 to the Finance Act 1996, section 136(3) of the Finance Act 2000 (c. 17), section 19 of the Finance Act 2006, section 203 of, and paragraph 7 of Schedule 28 to, the Finance Act 2012, section 38 of the Finance Act 2018 (c. 3), section 43 of, and paragraph 61 of Schedule 8 to, TCTA, section 80 of the Finance Act 2020 (c. 14) and S.I. 2009/571. The amendment made by TCTA is not yet in force.

M2 Amended by section 35(7) of, and paragraph 11 of Schedule 3 to, the Finance Act 1996, section 45(6) of the Finance Act 1997 (c. 16), section 137 of the Finance Act 2000, section 21 of the Finance Act 2006, sections 93 and 114 of, and paragraph 1 of Schedule 27 to, the Finance Act 2007 (c. 11), section 103 of, and paragraph 13 of Schedule 22 to, the Finance Act 2014 (c. 26), section 68 of the Finance (No 2) Act 2017 (c. 32) and section 43 of, and paragraph 67 of Schedule 8 to, TCTA and S.I. 2016/1034. The amendment made by TCTA is not yet in force.

M3 Amended by section 31 of, and paragraph 12 of Schedule 3 to, the Finance Act 1996, sections 45, 46 and 47 of the Finance Act 1997, section 16 of, and paragraph 3 of Schedule 2 to, the Finance Act 1999 (c. 16), section 137 of the Finance Act 2000, sections 23 and 24 of the Finance Act 2002 (c. 23), sections 17 and 18 of the Finance Act 2003 (c.14), sections 19 and 22 of, and paragraph 4 of Schedule 2 to, the Finance Act 2004 (c.12), section 4 of the Finance (No 2) Act 2005 (c.22), section 21 of the Finance Act 2006, section 93 of the Finance Act 2007, section 77 of the Finance Act 2009 (c. 10), section 200 of the Finance Act 2012, section 124 of the Finance Act 2016 (c. 24), sections 62 and 68 of the Finance (No 2) Act 2017, section 43 of, and paragraph 72 of Schedule 8 to, TCTA and S.I. 1997/2542, 2001/3641, 2003/3075, 2007/2157, 2008/1146, 2009/56. The amendment made by TCTA is not yet in force.