# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 18: Penalties

Extent: E+W+S+N.I.

The obligation imposed by regulation 17 is to be treated for the purposes of section 69(1) of VATA (breaches of regulatory provisions) as if it was imposed pursuant to regulations made under VATA, and section 76 of VATA (assessment of amounts due by way of penalty, interest or surcharge) and section 83(1) (appeals) are to be interpreted accordingly.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.