Paragraph 8 I1

(1)

Where a penalty under this Schedule is payable by a company in respect of a contravention which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as the Commissioners may specify by written notice to the officer.

(2)

Sub-paragraph (1) does not allow the Commissioners to recover more than 100% of a penalty.

(3)

In the application of sub-paragraph (1) to a body corporate other than a limited liability partnership, “officer” means—

(a)

a director (including a shadow director within the meaning of section 251 of the Companies Act 2006),

(b)

a manager, and

(c)

a secretary.

(4)

In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.

(5)

In the application of sub-paragraph (1) in any other case, “officer” means—

(a)

a director,

(b)

a manager,

(c)

a secretary, and

(d)

any other person managing or purporting to manage any of the company's affairs.

(6)

Where the Commissioners have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—

(a)

paragraph 5 applies to the specified portion as to a penalty,

(b)

the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,

(c)

sub-paragraphs (3) to (5) of paragraph 6 apply as if the notice were an assessment of a penalty, and

(d)

paragraph 9 applies as if the officer were liable to a penalty.

(7)

In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership.

Annotations

Commencement

I1: Sch. 13 para. 8 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.