# The Value Added Tax (Amendment) Regulations 2016

S.I. 2016/989 · made 12 October 2016

These Regulations amend regulation 10 (“regulation 10”) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) and come into force on 7th November 2016.

Made under: Value Added Tax Act 1994

## Introductory text

Value Added Tax
Made 12th October 2016
Laid before the House of Commons 13th October 2016
Coming into force 7th November 2016
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 48(4) and (6) of the Value Added Tax Act 1994, make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2016 and come into force on 7th November 2016.

## 2 Amendment of regulation 10 of the Value Added Tax Regulations 1995

(1) Regulation 10 of the Value Added Tax Regulations 1995 is amended as follows.
(2) In paragraph (3) for “Where” substitute “Subject to paragraphs (3A) and (3B), where”.
(3) After paragraph (3) insert—
“(3A) The Commissioners may refuse to register a person in accordance with paragraph (3) if they are satisfied that the person is not a fit and proper person to act in that capacity.
(3B) Where a person is registered as a VAT representative in accordance with paragraph (3) the Commissioners may cancel that person’s registration if they are satisfied that the person is not, or is no longer, a fit and proper person to act in that capacity.”.
(4) In paragraph (5)—
(a) at the end of sub-paragraph (e) insert “or”,
(b) after sub-paragraph (e) insert—
“(f) when the Commissioners cancel a VAT representative’s registration in accordance with paragraph (3B),”.

## Signature

Edward Troup
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
12th October 2016

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend regulation 10 (“regulation 10”) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) and come into force on 7th November 2016.
Section 48 of the Value Added Tax Act 1994 permits the Commissioners for Her Majesty’s Revenue and Customs to require a person who is liable to be registered for VAT in the UK but is not established in the EU to appoint a UK established VAT representative. The VAT representative is jointly and severally liable for the taxpayer’s obligations and liabilities under that Act.
Regulation 10 makes provision for the maintenance of a register of VAT representatives and for the manner and circumstances in which a representative may be registered and deregistered.
These Regulations amend regulation 10 so that the Commissioners may refuse to register and may cancel the existing registration of a VAT representative if they are satisfied that the representative is not a fit and proper person to act in that capacity. These Regulations also make a consequential amendment to the provision within regulation 10 for identifying the date from which the appointment of a VAT representative is to be treated as having ceased.
A Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2016/989 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2016
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.