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The Customs (Northern Ireland) (EU Exit) Regulations 2020
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[F1SECTION 5U.K.Records [F2and Information]
Textual Amendments
F1Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
F2Words in Pt. 2 Ch. 5 s. 5 heading inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 16; S.I. 2023/1050, reg. 2(b)
Record keepingU.K.
16S.—(1) The claimant [F3and undertaking lead] must keep and preserve such records in respect of any claim for relief made under this Chapter, and in such form [F4and for such period], as specified in a notice published by HMRC.
(2) Where the claim for relief is made by a relief agent on behalf of a principal—
(a)the reference to “the claimant” in paragraph (1) is to the principal; and
(b)the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.
(3) HMRC must publish a notice specifying—
(a)the records to be kept and preserved under paragraph (1);
(b)the form in which they are to be kept; and
(c)the period for which they must be kept and preserved.]
Textual Amendments
F3Words in reg. 16S(1) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 17(a); S.I. 2023/1050, reg. 2(b)
F4Words in reg. 16S(1) inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 17(b); S.I. 2023/1050, reg. 2(b)
Commencement Information
I1Reg. 16S in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
I2Reg. 16S in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
I3Reg. 16S in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))
F2[F5Provision of information by undertaking lead U.K.
16SA.—(1) An undertaking lead must provide to HMRC such information and evidence as specified in a notice published by HMRC which may include information in relation to—
(a)applicable de minimis state aid limits in relation to claimants and de minimis state aid granted to persons in the single undertaking for which it is the undertaking lead; and
(b)details of the persons in the single undertaking, the trade carried on by those persons and the relationships between those persons.
(2) The information and evidence must be given within such time and in the form and manner specified in the notice.
(3) If required to do so by notice in writing given by an HMRC officer, the undertaking lead must provide to the officer such information and evidence in relation to any claim for relief made by a person in the single undertaking as the officer reasonably specifies within such time and in the form and manner specified in the notice.
(4) HMRC must publish a notice specifying the matters referred to in paragraphs (1) and (2).]
Textual Amendments
F5Reg. 16SA inserted (30.9.2023 for specified purposes, 2.10.2023 in so far as not already in force) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(3), 18; S.I. 2023/1050, reg. 2(b)
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