Related Commentary  Related CasesRelated HMRC Manuals

69(1)  If any person fails to comply with a regulatory requirement, that is to say, a requirement imposed under–

(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

(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

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