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Schedule 9ZB, Part 4, paragraph 24(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If a person is convicted of an offence (whether under this Act or otherwise) by reason of preparing an incorrect certificate for the purposes of paragraph 19(1)(d), the person is not liable to a penalty under sub-paragraph (1).

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