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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Value Added Tax (Amendment) Regulations 2016 No. 989 URL: http://www.bailii.org/uk/legis/num_reg/2016/uksi_2016989_en_1.html |
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Statutory Instruments
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(1), make the following Regulations:
1. These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2016 and come into force on 7th November 2016.
2.-(1) Regulation 10 of the Value Added Tax Regulations 1995(2) 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),".
Edward Troup
Nick Lodge
Two of the Commissioners for Her Majesty's Revenue and Customs
12th October 2016
(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.
1994 c.23 ("the Act"). Section 96(1) of the Act defines "the Commissioners" as meaning "the Commissioners of Customs and Excise" and "regulations" as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty's Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs. Section 48 of the Act was amended by section 123 of the Finance Act 2016 (c.24).
S.I. 1995/2518; Regulation 10 was amended by paragraph 57 of the Schedule to S.I. 2003/2096 and regulation 8 of S.I. 2012/1899.
