Section 72(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The reference in subsection (3)(a) above to furnishing, sending or otherwise making use of a document which is false in a material particular, with intent to deceive, includes a reference to furnishing, sending or otherwise making use of such a document, with intent to secure that a machine will respond to the document as if it were a true document.
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Source: legislation.gov.uk · retrieved 2026-07-28