FEES TP 23 Transitional provisions for a data reporting services provider that was an incoming data reporting services provider prior to IP completion day
1(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
Material to which the transitional provision applies |
Transitional provision |
Transitional provision: dates in force |
Handbook provision: coming into force |
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23.1 |
FEES 4 Annex 11R Part 5 G.25 |
R |
Where: (1) a data reporting services provider was deemed to be authorised under the DRS Regulations by regulation 12A of those regulations; (2) the data reporting services provider has paid the periodic fee specified in FEES 4 Annex 11R Part 5 G.25 in full for the period from 1 April 2021 to 31 March 2022; and (3) following payment of that fee, a UK company in the same group as the data reporting services provider becomes authorised under regulation 7 of the DRS Regulations, the UK company will not be required to pay a fee under FEES 4 Annex 11R Part 5 G.25 for the period from 1 April 2021 to 31 March 2022. |
From 1 April 2021 |
1 July 2021 |