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Section 69D(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

A person is not liable to pay an amount by virtue of this section if the actions of the company concerned are attributable to the person by reference to conduct for which the person has been convicted of an offence. In this subsection “conduct” includes omissions.

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