Authority in the form
and to the frequency and timescales reasonably required by the Authority and
respond to any queries on a timely basis such that the Authority is able to meet
its taxation obligations
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6.17.3 VAT
THE CONTRACTOR AGREES TO CHARGE VAT, ISSUE VAT INVOICES AND COMPLY
WITH VAT COMPLIANCE OBLIGATIONS ON THE BASIS OF THE VAT AGREEMENT AND IN
PARTICULAR:
.1
AGREES TO REGISTER AND MAINTAIN REGISTRATION FOR THE
PURPOSES OF THE VATA;
.2
AGREES PROPERLY TO CHARGE VAT AND ISSUE VAT INVOICES
IN RESPECT OF SUPPLIES MADE TO THIRD PARTY CUSTOMERS;
.3
AGREES PROPERLY TO CHARGE VAT AND ISSUE VAT INVOICES
IN RESPECT OF THE REIMBURSEMENT OF ALLOWABLE COSTS BY THE AUTHORITY;
.4
AGREES PROPERLY TO CHARGE VAT AND ISSUE VAT INVOICES
AND CREDIT NOTES AS APPROPRIATE IN RESPECT OF THE INCENTIVE FEE;
.5
AGREES PROPERLY TO PREPARE AND SUBMIT VAT RETURNS ON A
TIMELY BASIS TO HM CUSTOMS AND EXCISE AND TO SEEK RECOVERY AS FAR AS POSSIBLE OF
VAT INCURRED IN RESPECT OF GOODS AND SERVICES SUPPLIED TO THE CONTRACTOR; AND
.6
AGREES NOT TO ACT IN ANY WAY INCONSISTENTLY WITH THE
PRINCIPLES SET OUT IN THIS CONTRACT.
THE AUTHORITY SHALL CHARGE VAT IN RESPECT OF THE FEE
FOR THE PROPERTY LICENCE FOR THE SITES AND THE FEE FOR THE LICENCE OF THE
AUTHORITY IP TO THE CONTRACTOR, AND SHALL PROPERLY ISSUE VAT INVOICES IN RESPECT
THEREOF.
THE AUTHORITY WARRANTS THAT IT HAS ELECTED TO WAIVE
EXEMPTION FROM VAT IN ACCORDANCE WITH THE PROVISIONS OF PARAGRAPH 2 OF SCHEDULE
10 TO VATA IN RESPECT OF THE SITES.
6.17.4
WITHHOLDING TAXES
ANY PAYMENT MADE BY THE AUTHORITY OR THE CONTRACTOR
UNDER, OR PURSUANT TO THE TERMS OF, THIS CONTRACT SHALL BE MADE FREE AND CLEAR
OF ALL TAXATION WHATSOEVER SAVE ONLY FOR ANY DEDUCTIONS OR WITHHOLDINGS REQUIRED
BY APPLICABLE LAW.
THE AUTHORITY WARRANTS THAT IT IS A COMPANY RESIDENT
IN THE UNITED KINGDOM FOR THE PURPOSES OF PART 15 OF THE INCOME TAX ACT 2007.
THE CONTRACTOR WARRANTS THAT IT IS A COMPANY RESIDENT
IN THE UNITED KINGDOM FOR THE PURPOSES OF PART 15 OF THE INCOME TAX ACT 2007.
WHERE THE CONTRACTOR IS OR WILL BE REQUIRED TO
ACCOUNT UNDER THIS CONTRACT TO THE AUTHORITY IN RESPECT OF ANY RECEIPT FROM A
THIRD PARTY, AND SUCH RECEIPT IS OR MAY BE SUBJECT TO DEDUCTIONS OR WITHHOLDINGS
IN RESPECT OF TAXATION, THE CONTRACTOR IS REQUIRED TO TAKE REASONABLE ACTION
NECESSARY TO
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OBTAIN THE PAYMENT WITHOUT SUCH DEDUCTION OR WITHHOLDING, OR TO RECOVER ALL OR
PART OF THE DEDUCTION OR WITHHOLDING.
6.17.5
EMPLOYEE TAXES
The Contractor undertakes properly to make all National Insurance Contributions
and sums payable to HMRC under the PAYE system in respect of emoluments and
benefits paid or payable, and to make all deductions and retentions as should be
made in accordance with the applicable Law.
6.17.6
TAX RETURNS
The Contractor agrees that the Authority may, at the Authority's request, review
tax returns