(1)Schedule 13 provides for a penalty to be payable by a person who carries on [F1an imported goods] fulfilment business and is not an approved person.
(2)The Commissioners may make regulations (“penalty regulations”) imposing a penalty for the contravention of—
(a)any condition or restriction imposed under this Part;
(b)regulations under this Part.
(3)The amount of a penalty imposed by the penalty regulations is to be specified in the regulations, but must not exceed £3,000.
(4)The penalty regulations may make provision for the assessment and recovery of a penalty imposed by the regulations.
(5)The Commissioners may by regulations make provision for corporate bodies which are members of the same group to be jointly and severally liable for any penalties imposed under—
(a)Schedule 13;
(b)penalty regulations.
Textual Amendments
F1Words in s. 55(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 129 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Modifications etc. (not altering text)
C1Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.
C2Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Pt. 3: s. 55 in force at Royal Assent for specified purposes, see s. 59(1)(a)
I2S. 55 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)