Related Commentary  Related CasesRelated HMRC Manuals

62(1)  Subject to subsections (3) and (4) below, where–

(a)a person to whom one or more supplies are, or are to be, made–

(i)gives to the supplier a certificate that the supply or supplies fall, or will fall, wholly or partly within any of the Groups of Schedule 7A, Group 5 or 6 of Schedule 8 or Group 1 of Schedule 9, or

(ii)gives to the supplier a certificate for the purposes of section 18B(2)(d) or l8C(1)(c),


(b)the certificate is incorrect,

the person giving the certificate shall be liable to a penalty.

62(1A)  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 58(2).]

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