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Paragraph 14 I1I2I3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies where—

(a)

a person is replaced as the representative member of a group (“the former representative member”) by another member of the group (“the new representative member”) under section 43B of VATA 1994, and

(b)

the former representative member has penalty points for the group of 4A, 4B or 4C returns for the businesses that were treated by section 43(1) of VATA 1994 as being carried on by the former representative member (and are now treated by that section as being carried on by the new representative member).

(2)

Where this paragraph applies, treat the new representative member as having the penalty points that the former representative member has for the group of returns.

Annotations

Commencement

I1

Sch. 24 para. 14 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

I2

Sch. 24 para. 14 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)

I3

Sch. 24 para. 14 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)