[65 Inaccuracies in section 55A statements]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[65  Inaccuracies in section 55A statements]

(1)     Where—

(a)     [a section 55A statement] containing a material inaccuracy has been submitted by any person to the Commissioners;

(b)     the Commissioners have, within 6 months of discovering the inaccuracy, issued that person with a written warning identifying that statement and stating that future inaccuracies might result in the service of a notice for the purposes of this section;

(c)     [another section 55A statement] containing a material inaccuracy (“the second inaccurate statement”) has been submitted by that person to the Commissioners;

(d)     the submission date for the second inaccurate statement fell within the period of 2 years beginning with the day after the warning was issued;

(e)     the Commissioners have, within 6 months of discovering the inaccuracy in the second inaccurate statement, served

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