Section 62(1B)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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,
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Source: legislation.gov.uk · retrieved 2026-07-28