Regulation 16N Rectification of errors in claim for reliefF1I1I2I3
United Kingdom
Where a notification of an error in a claim for relief is received by HMRC before the claim for relief is granted or repayment made—
an HMRC officer must correct the claim, or direct the claimant to make the necessary corrections; and
any liability to duty under section 30A(3) or 40A(1) of the Act is determined on the basis of the information contained in the claim for relief as corrected (or required to be corrected) under this regulation.
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
Commencement
- I1
Reg. 16N in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
- I2
Reg. 16N 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. 16N 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))