Evasion
7(1)Subject to sub-paragraph (5) below, where—
(a)any person engages in any conduct for the purpose of evading aggregates levy,
(b)at the time when that person engages in that conduct he is a person who is or is required to be registered, or would be so required but for an exemption by virtue of regulations under section 24(4) of this Act, and
(c)that conduct involves dishonesty (whether or not it is such as to give rise to criminal liability),
that person shall be liable to a penalty equal to the amount of the levy evaded, or (as the case may be) intended to be evaded, by his conduct.
(2)The references in sub-paragraph (1) above to evading aggregates levy include references to obtaining, in circumstances where there is no entitlement to it, either—
(a)a tax credit; or
(b)a repayment of aggregates levy.
(3)For the purposes of sub-paragraph (1) above the amount of levy that was or was intended to be evaded by any conduct shall be taken to include—
(a)the amount of any tax credit, and
(b)the amount of any repayment of aggregates levy,
which was, or was intended to be, obtained in circumstances where there was no entitlement to it.
(4)In determining for the purposes of sub-paragraph (1) above how much aggregates levy (in addition to any amount falling within sub-paragraph (3) above) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to aggregates levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayments of aggregates levy to which he was, or would have been, entitled.
(5)Where, by reason of conduct falling within sub-paragraph (1) above, a person is convicted of an offence (whether under this Act or otherwise) that person shall not by reason of that conduct be liable also to a penalty under this paragraph.