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The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 759
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations come into force on 1st April 2001.
They provide for incentive payments to be made to taxable persons who make VAT returns to the Commissioners of Customs and Excise electronically.
Regulation 3 entitles a taxable person to an incentive payment of £50 for the first return he makes electronically after these Regulations come into force; provided that he satisfies certain conditions specified in a direction given by the Commissioners of Customs and Excise.
Regulation 4 provides for the withdrawal of an incentive payment where not all of the conditions are satisfied and, where a payment has already been made, for its recovery.
Regulation 5 provides rights of appeal to a VAT and duties tribunal against an assessment under regulation 4 and a decision that the conditions of entitlement to an incentive payment are not met.
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