Section 69(1)

If any person fails to comply with a regulatory requirement, that is to say, a requirement imposed under— 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 of days on which the failure continues (up to a maximum of 100) or, if it is greater, to a penalty of £50. paragraph 11 or 12 of Schedule 1, paragraph 7 of Schedule 1A ... , paragraph 5 of Schedule 3A or paragraph 9(1) or (2)(a) of Schedule 4B or paragraph 5 of Schedule 3A ; or 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 paragraph 2(3B) of Schedule 11; or paragraph 6(1) or 7 of Schedule 11; or any regulations or rules made under this Act, other than rules made under paragraph 9 of Schedule 12; or any order made by the Treasury under this Act; or any regulations made under the European Communities Act 1972 and relating to VAT, ; or section 18A in the form of a condition imposed by the Commissioners under subsection (1) or (6) of that section,or— section 77E (display of VAT registration numbers on online marketplaces),

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Source: legislation.gov.uk · retrieved 2026-07-28