- Latest available (Revised)
- Point in Time (01/04/2019)
- Original (As made)
Point in time view as at 01/04/2019.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 10.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
10. —
(1) Where any person is appointed by virtue of section 48 of the Act to be the VAT representative of another (in this regulation referred to as “his principal”), the VAT representative shall notify the Commissioners of his appointment [F1in the form specified in a notice published by the Commissioners] within 30 days of the date on which his appointment became effective and the notification shall contain the particulars (including the declaration) set out [F2in that notice].
(2) The notification referred to in this regulation shall be accompanied by evidence of the VAT representative’s appointment.
(3) [F3Subject to paragraphs (3A) and (3B), where] a person is appointed by virtue of section 48 of the Act to be a VAT representative, the Commissioners shall register the name of that VAT representative against the name of his principal in the register kept for the purposes of the Act.
[F4(3A) The Commissioners may refuse to register a person in accordance with paragraph (3) if they are satisfied that the person is not a fit and proper person to act in that capacity.
(3B) Where a person is registered as a VAT representative in accordance with paragraph (3) the Commissioners may cancel that person’s registration if they are satisfied that the person is not, or is no longer, a fit and proper person to act in that capacity.]
(4) Every VAT representative who is registered in accordance with this regulation shall, within 30 days of any changes being made in the name, constitution or ownership of his business or of his ceasing to be a person’s VAT representative, or of any other event occurring which may necessitate the variation of the register, notify the Commissioners in writing of such change, cessation or event and furnish them with full particulars thereof.
(5) For the purposes of this regulation the date upon which the appointment of a VAT representative (“the first VAT representative”) shall be regarded as having ceased shall be treated as being whichever is the earliest of the following times—
(a)when the Commissioners receive any notification in accordance with regulation 5(2), or
(b)when the Commissioners receive a notification of appointment in accordance with paragraph (1) above of a person other than the first VAT representative, or
(c)when the Commissioners receive a notification of cessation in accordance with regulation 5(2), or
(d)when the Commissioners receive a notification of cessation in accordance with paragraph (4) above, or
(e)when a VAT representative dies, becomes insolvent or becomes incapacitated, [F5or]
[F6(f)when the Commissioners cancel a VAT representative’s registration in accordance with paragraph (3B),]
provided that if the Commissioners have not received a notification such as is mentioned in all or any of sub-paragraphs (a), (c) or (d) above and another person has been appointed as a VAT representative by virtue of section 48 of the Act, the Commissioners may treat the date of cessation as the date of appointment of that other person.
(6) In relation to a company which is a VAT representative, the references in paragraph (5)(e) above to the VAT representative becoming insolvent or incapacitated shall be construed as references to its going into liquidation or receivership or [F7entering administration].
Textual Amendments
F1Words in reg. 10(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 8(a)
F2Words in reg. 10(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 8(b)
F3Words in reg. 10(3) substituted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(2)
F4Reg. 10(3A)-(3B) inserted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(3)
F5Word in reg. 10(5)(e) inserted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(4)(a)
F6Reg. 10(5)(f) inserted (7.11.2016) by The Value Added Tax (Amendment) Regulations 2016 (S.I. 2016/989), regs. 1, 2(4)(b)
F7Words in reg. 10(6) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 57 (with art. 6)
Commencement Information
I1Reg. 10 in force at 20.10.1995, see reg. 1
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.