The Value Added Tax (Amendment) Regulations 2016

• Citation: S.I. 2016/989
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2016 and come into force on 7th November 2016.

Section 2 Amendment of regulation 10 of the Value Added Tax Regulations 1995

(1) Regulation 10 of the Value Added Tax Regulations 1995 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),