The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Penalty assessment for failure to comply with the time limits in regulation 12 aboveU.K.

This section has no associated Explanatory Memorandum

13.  The Commissioners may assess a penalty where a person fails to comply with the requirements set out in regulation 4(2) of the 2018 Regulations as modified by regulation 12.

Commencement Information

I1Reg. 13 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.