Value Added Tax Act 1994

62 Incorrect certificates as to zero-rating etc. U.K.

(1) Subject to subsections (3) and (4) below, where—

(a) a person [F1 by whom one or more acquisitions or]to whom one or more supplies are, or are to be, made—

(i) gives to the supplier a certificate that the supply or supplies fall, or will fall, wholly or partly within Group 5 or 6 of Schedule 8 or Group 1 of Schedule 9; F2 . . .

(ii) gave to the supplier a certificate that the supplies fell within Group 7 of Schedule 5 to the 1983 Act for the purposes of paragraph 13(4)(f) of Schedule 3 to the M1 Finance Act 1989; F2 . . .

[F3 (iii) prepares a certificate in accordance with section 18B(1)(d) or gives a supplier a certificate in accordance with section 18B(2)(d); or

(iv) gives the supplier a certificate in accordance with section 18C(1)(c); and]

(b) the certificate is incorrect,

the person giving [F4 or preparing] or who gave 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 VAT which would have been chargeable on the supply or supplies if the certificate had been correct and the amount of VAT actually so chargeable.

(3) The giving [F4 or preparing] of a certificate shall not give rise to a penalty under this section if the person who gave [F5 or prepared] it satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for his having given [F5 or prepared]it.

(4) Where by reason of giving [F4 or preparing]a certificate a person is convicted of an offence (whether under this Act or otherwise), the giving of the certificate shall not also give rise to a penalty under this section.

Textual Amendments

F1 Words in s. 62(1)(a) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(2); S.I. 1996/1249, art. 2

F2 Words in s. 62(1)(a)(i)(ii) repealed (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, 205, Sch. 3 para. 8(2), Sch. 41 Pt. IV(1) Note; S.I. 1996/1249, art. 2

F3 S. 62(1)(a)(iii)(iv) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(2); S.I. 1996/1249, art. 2

F4 Words in s. 62(1)(3)(4) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(3); S.I. 1996/1249, art. 2

F5 Words in s. 62(3) inserted (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 8(4); S.I. 1996/1249, art. 2

Marginal Citations

M1 1989 c. 26.