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Regulation 16R Agents’ liabilityF1I1I2I3

United Kingdom

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) F2of the Act 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.

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. 16R inserted (25.5.2026) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393), regs. 1, 2(10) (as amended by S.I. 2026/418, regs. 1, 2)

Commencement

I1

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

I2

Reg. 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))

I3

Reg. 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))