V5.306 Conviction

Certain matters relating to criminal proceedings are modified and extended in relation to offences arising under, or applied to, VAT. The modifications applicable to assigned matters1 are briefly outlined below.

A person is liable to be punished for each offence, contravention or failure of which he is convicted where either—


    (1)     he is convicted in the same proceedings of more than one offence under the same provision of the same enactment; or


    (2)     he is convicted of more than one contravention of, or failure to comply with, any regulation, direction, condition or requirement2.

An officer of a body corporate is

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