Part IV Administration, collection and enforcement
F9Default surcharges and other penalties and criminal offences
62 Incorrect certificates as to zero-rating etc.
F11
Subject to subsections (3) and (4) below, where—
a
a person to whom one or more supplies are, or are to be, made—
i
gives to the supplier a certificate that the supply or supplies fall, or will fall, wholly or partly within F2any of the Groups of Schedule 7A, Group 5 or 6 of Schedule 8 or Group 1 of Schedule 9, or
ii
gives to the supplier a certificate for the purposes of section 18B(2)(d) or 18C(1)(c),
and
b
the certificate is incorrect,
the person giving the certificate shall be liable to a penalty.
F71A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F51B
Where—
a
a person gives a certificate for the purposes of Note (5R) to Group 12 of Schedule 8 with respect to a supply of a motor vehicle, and
b
the certificate is incorrect,
the person giving the certificate is to be liable to a penalty.
2
The amount of the penalty shall be equal to—
a
in a case where the penalty is imposed by virtue of subsection (1) above, the difference between—
i
the amount of the VAT which would have been chargeable on the supply or supplies if the certificate had been correct; and
ii
the amount of VAT actually chargeable;
F8b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6c
in a case where it is imposed by virtue of subsection (1B), the difference between—
i
the amount of the VAT which would have been chargeable on the supply if the certificate had been correct, and
ii
the amount of VAT actually chargeable.
3
4
Where by reason of giving F3or preparing a certificate a person is convicted of an offence (whether under this Act or otherwise), the giving of the certificate shall not also give rise to a penalty under this section.
Words in s. 59 cross-heading omitted (1.1.2023 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 16; S.I. 2022/1278, reg. 2(3)(4)(a)