Section 69C(12)

Where by reason of actions involved in making a claim to exercise or rely on a VAT right in relation to a supply T— those actions do not give rise to liability to a penalty under this section. is liable to a penalty for an inaccuracy under paragraph 1 of Schedule 24 to the Finance Act 2007 for which T has been assessed (and the assessment has not been successfully appealed against by T or withdrawn), or is convicted of an offence (whether under this Act or otherwise),

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