The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023

Offences U.K.

13.—(1) Section 72 of VATA(1) (offences) applies with the following modifications.

(2) Subsections (1) and (8) apply as if any references in those subsections—

(a) to the evasion of VAT include a reference to the obtaining of a VAT-related payment under article 8; and

(b) to the amount of the VAT are references, in relation to the obtaining of a VAT-related payment, to the amount falsely claimed by way of the claim made under article 8.

(3) Anything done for the purposes of a claim under article 8, including the production, furnishing or sending of any document and the furnishing of any information or any statement in relation to such a claim, is to be treated as being done for the purposes of VATA.

(4) Subsection (5) applies as if the reference to a refund under section 35 or 36 of VATA includes a reference to a VAT-related payment under article 8.

Commencement Information

I1 Art. 13 in force at 1.5.2023, see art. 1(1)

(1)

Section 72 was amended by section 17(1) and (5) of the Finance Act 2003 (c. 14), section 84(4) of, and paragraphs 3 and 8(a) of Schedule 22 to, and section 114 of, and Part 5 of Schedule 27 to, the Finance Act 2007 (c. 11), regulation 2(2) and paragraph 8 of Schedule 2 of S.I. 2015/664 and section 43 of, and paragraphs 1 and 63 of Schedule 8 to, the Taxation (Cross-border Trade) Act 2018.