The entitlement to exemption, zero-rating, reduced-rating or fiscal warehousing sometimes depends on the recipient of a supply providing the supplier with a certificate. Penalties may be imposed on a person who provides an inaccurate certificate (VATA 1994, s. 62(1)) for the following:

(1)zero-rating for relevant supplies within VATA 1994, Sch. 8, Grp. 5 (construction of buildings, etc. for a qualifying residential or charitable use) or Grp. 6 (protected buildings for qualifying residential or charitable use);

(2)exemption for relevant supplies within VATA 1994, Sch. 9, Grp. 1 (land);

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