Schedule 9ZA, Part 6, paragraph 28(1)

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.

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