72 Offences
Value Added Tax Act 1994 (1994 c 23) | Legislation

72 Ìý°¿´Ú´Ú±ð²Ô³¦±ð²õ

(1)     If any person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of VAT by him or any other person, he shall be liable—

(a)     on summary conviction, to a penalty of the statutory maximum [£20,000] or of three times the amount of the VAT, whichever is the greater, or to imprisonment for a term not exceeding 6 months or to both; or

(b)     on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding [14] years or to both.

(2)     Any reference in subsection (1) above or subsection (8) below to the evasion of VAT includes a reference to the obtaining of—

(a)     the payment of a VAT credit; or

(b)     a refund under section [35 or 36] of this Act or section 22 of the 1983 Act; or

(c)     . . .

(d)     a repayment under section 39;

and any reference in those subsections to the amount of the VAT shall be construed—

(i)     in relation to VAT itself or a VAT credit, as a reference to the aggregate of the amount (if any) falsely claimed by way of credit

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