[69D Penalties under section 69C: officers' liability]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[69D  Penalties under section 69C: officers' liability]

[(1)     Where—

(a)     a company is liable to a penalty under section 69C, and

(b)     the actions of the company which give rise to that liability were attributable to an officer of the company (“the officer”),

the officer is liable to pay such portion of the penalty (which may be equal to or less than 100%) as HMRC may specify in a notice given to the officer (a “decision notice”).

(2)     Before giving the officer a decision notice HMRC must—

(a)     inform the officer that they are considering doing so, and

(b)     afford the officer the opportunity

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