Textual Amendments
F1Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1
25(1)A person who is required to make a relevant non-UK return for a tax period is regarded for the purposes of this paragraph and paragraph 26 as being in default in respect of that period if either—U.K.
(a)conditions 1A and 2A are met, or
(b)conditions 1B and 2B are met;
(but see also paragraph 27).
(2)For the purposes of sub-paragraph (1)(a)—
(a)condition 1A is that the tax authorities for the administering member State have not received the return by the deadline for submitting it;
(b)condition 2A is that those tax authorities have, in accordance with Article 60a of the Implementing Regulation, issued a reminder of the obligation to submit the return.
(3)For the purposes of sub-paragraph (1)(b)—
(a)condition 1B is that, by the deadline for submitting the return, the tax authorities for the administering member State have received the return but have not received the amount of VAT shown on the return as payable by the person in respect of the tax period;
(b)condition 2B is that those tax authorities have, in accordance with Article 60a of the Implementing Regulation, issued a reminder of the VAT outstanding.
(4)The Commissioners may serve on a person who is in default in respect of a tax period a notice (a “special surcharge liability notice”) specifying a period—
(a)ending on the first anniversary of the last day of that tax period, and
(b)beginning on the date of the notice.
(5)A period specified under sub-paragraph (4) is a “special surcharge period”.
(6)If a special surcharge liability notice is served in respect of a tax period which ends at or before the end of an existing special surcharge period, the special surcharge period specified in that notice must be expressed as a continuation of the existing special surcharge period (so that the existing period and its extension are regarded as a single special surcharge period).]