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Contents

Legislation

Value Added Tax Act 1994

Crossheading Default surcharges and other penalties and criminal offences

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Section 59 The default surcharge.
Section 59A Default surcharge: payments on account.
Section 59B Relationship between sections 59 and 59A.
Section 60 VAT evasion: conduct involving dishonesty.
Section 61 VAT evasion: liability of directors etc.
Section 62 Incorrect certificates as to zero-rating etc.
Section 63 Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.
Section 64 Repeated misdeclarations.
Section 65 Inaccuracies in section 55A statements
Section 66 Failure to submit section 55A statement
Section 67 Failure to notify and unauthorised issue of invoices.
Section 67A Breach of controlled goods agreement
Section 68 Breaches of walking possession agreements.
Section 69 Breaches of regulatory provisions.
Section 69A Breach of record-keeping requirements etc. in relation to transactions in gold.
Section 69B Breach of record-keeping requirements imposed by directions
Section 69C Transactions connected with VAT fraud
Section 69D Penalties under section 69C: officers' liability
Section 69E Publication of details of persons liable to penalties under section 69C
Section 70 Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.
Section 71 Construction of sections 60 to 70.
Section 72 Offences.

Default surcharges and other penalties and criminal offences
Failure to notify and unauthorised issue of invoices.

Section 67 | Failure to notify and unauthorised issue of invoices.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 67 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(f) (with transitional provisions in S.I. 2009/511, art, 4(a)(ii)); S.I. 2009/511, art. 2 (with art. 4)