Paragraph 13 I1I2
Section 6 (imposition of surcharges: failure to provide declaration in time) is amended as follows.
In subsection (1)(a)—
for “service to which this Act applies” substitute “relevant service”;
for “an equivalence declaration” substitute “a declaration”.
In subsection (1)(b), for “an equivalence declaration” substitute “the requested declaration”.
In subsection (2)(b)(ii), for “an equivalence declaration” substitute “the requested declaration”.
In subsection (3)(b)(ii), for “an equivalence declaration” substitute “the requested declaration”.
In subsection (5)(a), for “an equivalence declaration” substitute “the requested declaration”.
In subsection (5)(b), for “section 4(4) or (5).” substitute
“—
(i)section 4(4) or (5),
(ii)section 4C(4) or (5), or
(iii)section 4G(4) or (5),
(whichever applies).”
In subsection (6)—
for “an equivalence declaration” substitute “a declaration”;
in the definition of “prescribed period”, for “3(5)(a)” substitute “16A(1)(a)”;
in the definition of “prescribed form and manner”, for “3(5)(b) and (c)” substitute “16A(1)(b) and (c)”.
Annotations
Commencement
- I1
Sch. 5 para. 13 not in force at Royal Assent, see s. 159(3)
- I2
Sch. 5 para. 13 in force at 30.10.2026 by S.I. 2026/1065, reg. 3(d)