OpenLegislation

Regulation 16S Record keepingF1I1I2I3

United Kingdom

(1)

The claimant F2and undertaking lead must keep and preserve such records in respect of any claim for relief made under this Chapter, and in such form F3and for such period, as specified in a notice published by HMRC.

(2)

Where the claim for relief is made by a relief agent on behalf of a principal—

(a)

the reference to “the claimant” in paragraph (1) is to the principal; and

(b)

the agent must provide to the claimant such documents as may be specified in a notice published by HMRC.

(3)

HMRC must publish a notice specifying—

(a)

the records to be kept and preserved under paragraph (1);

(b)

the form in which they are to be kept; and

(c)

the period for which they must be kept and preserved.

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. 16S(1) 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), 17(a); S.I. 2023/1050, reg. 2(b)

F3

Words in reg. 16S(1) 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), 17(b); S.I. 2023/1050, reg. 2(b)

Commencement

I1

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

I2

Reg. 16S 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. 16S 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))

Notes on Records and Information

Textual amendments

F2

Words in Pt. 2 Ch. 5 s. 5 heading 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), 16; S.I. 2023/1050, reg. 2(b)