V5.340 Incorrect certificates
A person to whom supplies are, or are to be, made is liable to a penalty1 if—
(1) he gives to the supplier an incorrect certificate that the supply or supplies fall, or will fall, wholly or partly within any group of VATA 1994 Sch 7A (reduced rate), VATA 1994 Sch 8 Group 5 (construction of dwellings, etc for a qualifying residential or charitable use), VATA 1994 Sch 8 Group 6 (protected buildings for a qualifying residential or charitable use), VATA 1994 Sch 8 Group 12 Note 5R (motor vehicles for use by disabled persons2) or VATA 1994 Sch 9 Group 1 (land)3; or
(2) he gives to the supplier an incorrect certificate for the purposes of the warehousing regimes under either VATA 1994 ss 18B(2)(d) or 18C(1)(c)4.
A person who makes, or is to make, an acquisition of goods from another member state is liable to a penalty5 if he prepares an incorrect certificate for the purposes of VATA 1994 s 18B(1)(d)6.
The giving or preparing of a certificate does not give rise to a penalty if either7—
(1) the person who gave or prepared it satisfies HMRC or, on appeal, a tribunal that there is a reasonable excuse for his having given or prepared it8; or
(2) a person
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