Finance Act 2008, Paragraph 5 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)A failure by P to comply with a relevant obligation is—U.K.
(a)“deliberate and concealed” if the failure is deliberate and P makes arrangements to conceal the situation giving rise to the obligation, and
(b)“deliberate but not concealed” if the failure is deliberate but P does not make arrangements to conceal the situation giving rise to the obligation.
(2)The making by P of an unauthorised issue of an invoice showing VAT is—
(a)“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
(b)“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
(3)The doing by P of an act which enables HMRC to assess an amount of duty as due from P under a relevant excise provision [F1, or to assess an amount of landfill tax as due from P under section 50A of FA 1996,] is—
(a)“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
(b)“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
(4)P's acquiring possession of, or being concerned in dealing with, goods on which a payment of duty is outstanding and has not been deferred [F2or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid] is—
(a)“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
(b)“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
Textual Amendments
F1Words in Sch. 41 para. 5(3) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 27(4)
F2Words in Sch. 41 para. 5(4) inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 2(6); S.I. 2018/464, art. 2(e)
Commencement Information
I1Sch. 41 para. 5 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
