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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

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