PART 7VAT
123VAT: representatives and security
1
Section 48 of VATA 1994 (VAT representatives) is amended in accordance with subsections (2) to (11).
2
In the heading, at the end insert “
and security
”
.
3
In subsection (1)—
a
for “Where” substitute “
Subsection (1ZA) applies where
”
,
b
in paragraph (c) after “residence” insert “
or permanent address
”
, and
c
omit the words after paragraph (c).
4
After subsection (1) insert—
1ZA
The Commissioners may direct the person to secure that there is a UK-established person who is—
a
appointed to act on the person's behalf in relation to VAT, and
b
registered against the name of the person in accordance with any regulations under subsection (4).
5
In subsection (1B) for paragraphs (a) and (b) substitute—
a
section 87 of the Finance Act 2011 (mutual assistance for recovery of taxes etc) and Schedule 25 to that Act;
b
section 173 of the Finance Act 2006 (international tax enforcement arrangements);
6
In subsection (2)—
a
in paragraph (a), for the words from “required” to “VAT” substitute “
given a direction under subsection (1ZA)
”
,
b
in paragraph (b) for “that subsection” substitute “
subsection (1)
”
, and
c
in the words after paragraph (b), for “another” substitute “
a UK-established
”
.
7
In subsection (2A) for “(1)” substitute “
(1ZA)
”
.
8
In subsection (4)—
a
omit the “and” at the end of paragraph (a), and
b
after paragraph (b) insert—
c
give the Commissioners power to refuse to register a person as a VAT representative, or to cancel a person's registration as a VAT representative, in such circumstances as may be specified in the regulations.
9
In subsection (7) for the words from the beginning to the first “him” substitute “
The Commissioners may require a person in relation to whom the conditions specified in paragraphs (a), (b) and (c) of subsection (1) are satisfied
”
.
10
After subsection (7A) insert—
7B
A direction under subsection (1ZA)—
a
may specify a time by which it (or any part of it) must be complied with;
b
may be varied;
c
continues to have effect (subject to any variation) until it is withdrawn or the conditions specified in subsection (1) are no longer satisfied.
7C
A requirement under subsection (7)—
a
may specify a time by which it (or any part of it) must be complied with;
b
may be varied;
c
continues to have effect (subject to any variation) until it is withdrawn.
11
After subsection (8) insert—
8A
For the purposes of subsections (1ZA) and (2)—
a
a person is UK-established if the person is established, or has a fixed establishment, in the United Kingdom, and
b
an individual is also UK-established if the person's usual place of residence or permanent address is in the United Kingdom.
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