Point in time view as at 02/10/2023.
There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 16R.
16R. If a relief agent makes a claim for relief on behalf of a principal, the agent is also liable to duty chargeable under section 30A(3) or 40A(1) arising under regulation 16O in relation to the claim if—
(a)the agent acts at a time when the appointment has not been disclosed to HMRC as mentioned in regulation 16C(3);
(b)the agent purports to act on behalf of the principal when the agent has no authority to do so; or
(c)the agent provides false information in connection with a claim for relief and the agent knew, or ought reasonably to have known, that the information was false.]
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
Commencement Information
I1Reg. 16R in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
I2Reg. 16R 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. 16R 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))
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