69 Breaches of regulatory provisions
Value Added Tax Act 1994 (1994 c 23) | Legislation

69  Breaches of regulatory provisions

(1)     If any person fails to comply with a regulatory requirement, that is to say, a requirement imposed under—

(a)     paragraph 11 or 12 of Schedule 1, [paragraph 7 of Schedule 1A. . .] [or paragraph 5 of Schedule 3A]; or

(b)     any regulations made under section 48 requiring a VAT representative, for the purposes of registration, to notify the Commissioners that his appointment has taken effect or has ceased to have effect; or

[(ba)     paragraph 2(3B) of Schedule 11; or]

(c)     paragraph 6(1) or 7 of Schedule 11; or

(d)     any regulations or rules made under this Act, other than rules made under paragraph 9 of Schedule 12; or

(e)     any order made by the Treasury under this Act; or

(f)     any regulations made under the European Communities Act 1972 and relating to VAT[; or

(g)     section 18A in the form of a condition imposed by the Commissioners under subsection (1) or (6) of that section[; or

(h)     section 77E (display of VAT registration numbers on online marketplaces)],]

he shall be liable, subject to subsections (8) and (9) below and section 76(6), to a penalty equal to the prescribed rate multiplied by the number

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