V5.312 False documents


A person commits an offence, and is liable to penalties, if, with intent to deceive, he either1


    (1)     produces, furnishes, sends or otherwise makes use of any document which is false in a material particular for the purposes of VAT;


    (2)     causes any such document to be produced, furnished or sent; or


    (3)     furnishes, sends or otherwise makes use of such a document with intent to secure that a machine will respond to the document as if it were a true document.

Penalty on summary conviction

An offence under this provision may be tried summarily (ie before

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