[66 Failure to submit section 55A statement]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[66  Failure to submit section 55A statement]

(1)     If, by the last day on which a person is required in accordance with regulations under this Act to submit [a section 55A statement] for any prescribed period to the Commissioners, the Commissioners have not received that statement, that person shall be regarded for the purposes of this section as being in default in relation to that statement until it is submitted.

(2)     Where any person is in default in respect of [any section 55A statement] the Commissioners may serve notice on him stating—

(a)     that he is in default in relation to the statement specified in the notice;

(b)     that (subject to the liability mentioned in paragraph (d) below) no action will be taken if he remedies the default before the end of the period of 14 days beginning with the day after the service of the notice;

(c)     that if the default is not so remedied, that person will become liable in respect of his default to penalties calculated on a daily basis from the end of that period in accordance with the following provisions of this section; and

(d)     that that person will become liable, without any further notices being

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