8U.K.In the case of the making of an unauthorised issue of an invoice showing VAT, the potential lost revenue is the amount shown on the invoice as value added tax or the amount to be taken as representing value added tax.
Commencement Information
I1Sch. 41 para. 8 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2