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Section 72(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If any person— he shall be liable— with intent to deceive produces, furnishes or sends for the purposes of this Act or otherwise makes use for those purposes of any document which is false in a material particular; or in furnishing any information for the purposes of this Act makes any statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, on summary conviction, to a penalty of the statutory maximum £20,000 or, where subsection (4) or (5) below applies, to the alternative penalty specified in that subsection if it is greater, or to imprisonment for a term not exceeding 6 months or to both; or on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years or to both.

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