Schedule 9ZA, Part 6, paragraph 28

Any reference in section 72(1) or (8) (offences)— to the evasion of VAT includes a reference to the obtaining of a refund under regulations made under paragraph 5(4) or under paragraph 18A or 19, and to the amount of VAT, in relation to such a refund, is to be construed as a reference to the amount falsely claimed by way of refund. Subsection (5) of section 72 applies to a claim for a refund under regulations made under paragraph 5(4) or under paragraph 18A or 19 as it applies to a claim for a refund under the provisions mentioned in paragraph (a) of that subsection. Subsection (10) of that section applies where a person has reason to believe that NI acquisition VAT has been or will be evaded as it applies where a person has reason to believe that VAT on the supply of goods or services has been or will be evaded.

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