OpenLegislation

Regulation 16M Notification of limit breach or errorF1I1I2I3

United Kingdom

(1)

Paragraph (2) applies where—

(a)

a claim for relief is granted; and

(b)

any of the following occurs—

(i)

the claimant F2or undertaking lead becomes aware that the eligibility criterion in regulation 16E(1)(b) was not met at the time of the grant of the claim;

(ii)

the claimant or undertaking lead becomes aware of an error in the claim for relief; or

(iii)

the claimant or undertaking lead becomes aware that relief has been granted in error.

(2)

The claimant F3or undertaking lead must—

(a)

notify HMRC as soon as practicable of details of, as the case may be—

(i)

the circumstances in which relief was granted despite the eligibility criterion in regulation 16E(1)(b) not being met, including when that first came to the claimant’s F4or undertaking lead’s attention; or

(ii)

the error, including when it first came to the claimant’s or undertaking lead’s attention; and

(b)

make the notification in such form, and accompany it with such additional information or documentation, as HMRC may provide by notice.

(3)

If required to do so by an HMRC officer by notice, the claimant F5or undertaking lead must provide to the officer such additional information regarding the matters referred to in paragraph (1)(b) as the officer requires.

(4)

Where a relief agent made the claim on behalf of a principal and paragraph (1)(b)(i) applies, the references in paragraphs (2) and (3) to the claimant are to be read as referring to the principal.

(5)

Where—

(a)

a relief agent made the claim on behalf of a principal; and

(b)

the principal becomes aware of a matter described in paragraph (1)(b)(ii) or (iii),

paragraphs (2) and (3) apply to the principal as if the references to the claimant were to the principal.

Annotations

Textual amendments

F1

Pt. 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

F2

Words in reg. 16M(1)(b) 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), 13(a); S.I. 2023/1050, reg. 2(b)

F3

Words in reg. 16M(2) 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), 13(a); S.I. 2023/1050, reg. 2(b)

F4

Words in reg. 16M(2)(a) 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), 13(b); S.I. 2023/1050, reg. 2(b)

F5

Words in reg. 16M(3) 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), 13(a); S.I. 2023/1050, reg. 2(b)

Commencement

I1

Reg. 16M in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)

I2

Reg. 16M 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))

I3

Reg. 16M 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))