Regulation 13 Penalty assessment for failure to comply with the time limits in regulation 12 aboveI1
United Kingdom
The Commissioners may assess a penalty where a person fails to comply with the requirements set out in regulation 4(2) of the 2018 Regulations as modified by regulation 12.
Annotations
Commencement
- I1
Reg. 13 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Notes on Chapter 4
Textual amendments
- F1
Words in Pt. 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.
Marginal citations
- M1