Degrees of culpabilityU.K.
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 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 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.
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