Section 62(1)

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,

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