Schedule 11, paragraph 5(3)

Sub-paragraph (2) above applies whether or not— and any sum recoverable from a person under the sub-paragraph shall, if it is in any case VAT be recoverable as such and shall otherwise be recoverable as a debt due to the Crown. the invoice is a VAT invoice issued in pursuance of paragraph 2(1) above; or the supply shown on the invoice actually takes or has taken place, or the amount shown as VAT, or any amount of VAT, is or was chargeable on the supply; or the person issuing the invoice is a taxable person;

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