PART 3

Fulfilment businesses

Penalties
55
1
Schedule 13 provides for a penalty to be payable by a person who carries on an imported goods fulfilment business and is not an approved person.
2
The Commissioners may make regulations (“penalty regulations”) imposing a penalty for the contravention of—
a
any condition or restriction imposed under this Part;
b
regulations under this Part.
3
The amount of a penalty imposed by the penalty regulations is to be specified in the regulations, but must not exceed £3,000.
4
The penalty regulations may make provision for the assessment and recovery of a penalty imposed by the regulations.
5
The Commissioners may by regulations make provision for corporate bodies which are members of the same group to be jointly and severally liable for any penalties imposed under—
a
Schedule 13;
b
penalty regulations.
Pt. 3: s. 55 in force at Royal Assent for specified purposes, see s. 59(1)(a)
S. 55 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)
Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.
Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.
Words in s. 55(1) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 129 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)