Schedule 6, Part 2, paragraph 36(1)

A mandatory exclusion ground applies to a supplier if the supplier or a connected person has been liable to a penalty under— section 69C of the Value Added Tax Act 1994 (transactions connected with VAT fraud) except where the penalty is reduced under section 70 of that Act, or section 25 of the Finance Act 2003 (evasion of tax or duty).

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Source: legislation.gov.uk · retrieved 2026-09-04