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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Civil penalties relating to VAT / V5.302Q Penalty for providing an incorrect certificate to a supplier
Commentary

V5.302Q Penalty for providing an incorrect certificate to a supplier


Part V5 Compliance, enforcement and appeals

VATA 1994, s 62 provides for a penalty to apply if a person wrongly provides a certificate, or provides an incorrect certificate, to a supplier under:

  1. Ìý

    •ÌýÌýÌýÌý VATA 1994, s 18B(2)(d) – fiscally warehoused goods: relief

  2. Ìý

    •ÌýÌýÌýÌý VATA 1994, s 18C(1)(c) – warehouses and fiscal warehouses: services

  3. Ìý

    •ÌýÌýÌýÌý VATA 1994, Sch 7A, Group 6, Note 8 – residential conversions

  4. Ìý

    •ÌýÌýÌýÌý VATA 1994, Sch 7A, Group 7, Note 4A – residential renovations and alterations

  5. Ìý

    •

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