SCHEDULES
SCHEDULE 6 AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
Part 2 CIVIL PENALTIES
9AF1Incorrect records etc evidencing claim for tax credit
1
This paragraph applies where—
a
a claim is made for a tax credit in such a case as is mentioned in—
i
section 30(1)(c) of this Act (aggregate used in a prescribed industrial or agricultural process), or
ii
section 30A of this Act (transitional tax credit in Northern Ireland);
b
a record or other document is provided to the Commissioners as evidence for the claim; and
c
the record or document is incorrect.
2
The person who provided the document to the Commissioners, and any person who provided it to anyone else with a view to its being used as evidence for a claim for a tax credit, shall be liable to a penalty.
3
The amount of the penalty shall be equal to 105 per cent of the difference between—
a
the amount of tax credit that would have been due on the claim if the record or document had been correct, and
b
the amount (if any) of tax credit actually due on the claim.
4
The providing of a record or other document shall not give rise to a penalty under this paragraph if the person who provided it satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for his having provided it.
5
Where by reason of providing a record or other document—
a
a person is convicted of an offence (whether under this Act or otherwise), or
b
a person is assessed to a penalty under paragraph 7 or 9 above,
that person shall not by reason of the providing of the record or document be liable also to a penalty under this paragraph.