Section 62

Subject to subsections (3) and (4) below, where— the person giving the certificate shall be liable to a penalty. a person to whom one or more supplies are, or are to be, made— and gives to the supplier a certificate that the supply or supplies fall, or will fall, wholly or partly within any of the Groups of Schedule 7A, Group 5 or 6 of Schedule 8 or Group 1 of Schedule 9, or gives to the supplier a certificate for the purposes of section 18B(2)(d) or 18C(1)(c), the certificate is incorrect, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where— the person giving the certificate is to be liable to a penalty. a person gives a certificate for the purposes of Note (5R) to Group 12 of Schedule 8 with respect to a supply of a motor vehicle, and the certificate is incorrect, The amount of the penalty shall be equal to— in a case where the penalty is imposed by virtue of subsection (1) above, the difference between— the amount of the VAT which would have been chargeable on the supply or supplies if the certificate had been correct; and the amount of VAT actually chargeable; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The giving or preparing of a certificate shall not give rise to a penalty under this section if the person who gave or prepared it satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for his having given or prepared it. Where by reason of giving or preparing a certificate a person is convicted of an offence (whether under this Act or otherwise), the giving of the certificate shall not also give rise to a penalty under this section. in a case where it is imposed by virtue of subsection (1B), the difference between— the amount of the VAT which would have been chargeable on the supply if the certificate had been correct, and the amount of VAT actually chargeable.

← 61 · All articles · 1 →

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