Paragraph 3 I1

(1)

Paragraph 4 provides for reductions in penalties under this Schedule where P discloses a contravention.

(2)

P discloses a contravention by—

(a)

telling the Commissioners about it,

(b)

giving the Commissioners reasonable help in identifying any other contraventions of which P is aware, and

(c)

allowing the Commissioners access to records for the purpose of identifying such contraventions.

(3)

Disclosure of a contravention—

(a)

is “unprompted” if made at a time when P has no reason to believe that the Commissioners have discovered or are about to discover the contravention, and

(b)

otherwise, is “prompted”.

(4)

In relation to disclosure, “quality” includes timing, nature and extent.

Annotations

Commencement

I1: Sch. 13 para. 3 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.