Paragraph 2 I1
If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).
If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.
In any other case, the amount of the penalty is 30% of the maximum amount.
The contravention is—
“deliberate and concealed” if the contravention is deliberate and P makes arrangements to conceal the contravention, and
“deliberate but not concealed” if the contravention is deliberate but P does not make arrangements to conceal the contravention.
Annotations
Commencement
- I1
Sch. 13 para. 2 in force at Royal Assent for specified purposes, see s. 59
Notes on Schedule 13
Textual amendments
- F1
Words in Sch. 13 heading substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 130(3) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Modifications
- C1
Sch. 13 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.
- C2
Sch. 13 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.