xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1 Introduction
1.Citation, commencement and extent
2.Interpretation
PART 2 Competent authority and functions
3.Competent authority
4.Functions
5.The Secretary of State must carry out the functions of...
6.Information exchanges, reporting and disclosure of information
7.(1) The Commissioners for Her Majesty’s Revenue and Customs may...
PART 3 Enforcement
8.Power to require the production of information
9.Inspectors
10.Powers of entry
11.Powers of inspection
12.Restrictions
13.Nothing in these Regulations requires a person to answer any...
PART 4 Civil sanctions
14.Power to impose civil sanctions
15.Imposition of civil sanctions
PART 5 Miscellaneous provisions
16.Service of notices
17.Review
Signature
SCHEDULE
Civil sanctions
PART 1 Compliance notices
1.Imposition of a compliance notice
2.Provisional notices
3.Compliance notices
PART 2 Non-compliance penalties
4.(1) Where the Secretary of State has—
PART 3 Appeals
5.(1) A Union importer served with a notice imposing a...
PART 4 Guidance and publicity
6.Guidance on the use of civil sanctions
7.Publication of enforcement action
Explanatory Note