Section 77(4A)

Those cases are— a case involving a loss of VAT brought about deliberately by P (or by another person acting on P's behalf), a case in which P has participated in a transaction knowing that it was part of arrangements of any kind (whether or not legally enforceable) intended to bring about a loss of VAT, a case involving a loss of VAT attributable to a failure by P to comply with a notification obligation, and a case involving a loss of VAT attributable to a scheme in respect of which P has failed to comply with an obligation under paragraph 6 of Schedule 11A or an obligation under paragraph 17(2) or 18(2) of Schedule 17 to FA 2017.

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