[F113A Incorrect certificates as to zero–rating etc.U.K.
(1)Subject to subsections (3) and (4) below, where—
(a)a person to whom one or more supplies are, or are to be, made gives to the supplier—
(i)a certificate that the supply or supplies fall, or will fall, wholly or partly within Group 7, 8 or 8A of Schedule 5, or Group 1 of Schedule 6, to the principal Act; or
(ii)a certificate such as is mentioned in paragraph 13(4)(f) of Schedule 3 to the Finance Act 1989 relating to the supply or supplies; and
(b)the certificate is incorrect,
the person giving the certificate shall be liable to a penalty.
(2)The amount of the penalty shall be equal to the difference between the amount of the tax which would have been chargeable on the supply or supplies if the certificate had been correct and the amount of tax actually so chargeable.
(3)The giving of a certificate shall not give rise to a penalty under this section if the person who gave it satisfies the Commissioners or, on appeal, a value added tax tribunal that there is a reasonable excuse for his having given it.
(4)Where by reason of giving a certificate a person is convicted of an offence (whether under the principal Act or otherwise), the giving of the certificate shall not also give rise to a penalty under this section.]
Textual Amendments
F1S. 13A inserted by Finance Act 1989 (c. 26, SIF 40:2), s. 23(1)(2)