Section 62 | Incorrect certificates as to zero-rating etc. ^F1F2F3

(1)Subject to subsections (3) and (4) below, where—^F1

(a)a person to whom one or more supplies are, or are to be, made—^F1

(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^F1F4

(ii)gives to the supplier a certificate for the purposes of section 18B(2)(d) or 18C(1)(c),^F1

and

(b)the certificate is incorrect,^F1

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

(1A)Repealed^F5F1

(1B)Where—^F1F2

(a)a person gives a certificate for the purposes of Note (5R) to Group 12 of Schedule 8 with respect to a supply of a motor vehicle, and^F1F2

(b)the certificate is incorrect,^F1F2

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

(2)The amount of the penalty shall be equal to—^F1F2

(a)in a case where the penalty is imposed by virtue of subsection (1) above, the difference between—^F1F2

(i)the amount of the VAT which would have been chargeable on the supply or supplies if the certificate had been correct; and^F1F2

(ii)the amount of VAT actually chargeable;^F1F2

(b)Repealed^F6F1F2

(3)The giving or preparing of a certificate shall not give rise to a penalty under this section if the person who gave or prepared it satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for his having given or prepared it.^F2F7F8

(4)Where by reason of giving or preparing a certificate a person is convicted of an offence (whether under this Act or otherwise), the giving of the certificate shall not also give rise to a penalty under this section.^F2F7