Section 72(2)

Any reference in subsection (1) above or subsection (8) below to the evasion of VAT includes a reference to the obtaining of— and any reference in those subsections to the amount of the VAT shall be construed— the payment of a VAT credit; or a refund under section 35 or 36 of this Act or section 22 of the 1983 Act; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a repayment under section 39; in relation to VAT itself or a VAT credit, as a reference to the aggregate of the amount (if any) falsely claimed by way of credit for input tax and the amount (if any) by which output tax was falsely understated, and in relation to a refund or repayment falling within paragraph (b) or (d) above, as a reference to the amount falsely claimed by way of refund or repayment.

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