Section 72(8)

Where a person’s conduct during any specified period must have involved the commission by him of one or more offences under the preceding provisions of this section, then, whether or not the particulars of that offence or those offences are known, he shall, by virtue of this subsection, be guilty of an offence and liable— on summary conviction, to a penalty of the statutory maximum £20,000 or, if greater, 3 times the amount of any VAT that was or was intended to be evaded by his conduct, 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