The penalty provisions of VATA 1994, former s. 67 apply in relation to an obligation arising before 1 April 2010 to:

(1)a failure to notify HMRC by the due date of a liability to register etc. under VATA 1994, Sch. 2 and Sch. 3 which concern distance sales of goods to the UK from another member state and acquisitions of goods in the UK from another member state (VATA 1994, s. 67(1)(a));

(2)a failure to notify by the due date the making of a positive-rated acquisition of goods from another member state which can affect an exemption from registration; and

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