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Section 65(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Where, by reason of the submission of a statement containing a material inaccuracy by any person, that person is convicted of an offence (whether under this Act or otherwise), the inaccuracy to which the conviction relates shall be regarded for the purposes of this section as not being material.

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