Section 72(4)

In any case where— the alternative penalty referred to in subsection (3)(i) above is a penalty equal to three times 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. the document referred to in subsection (3)(a) above is a return required under this Act, or the information referred to in subsection (3)(b) above is contained in or otherwise relevant to such a return,

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