Section 6: Illegal charging of VAT
consolidated text (as at 2015, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
6. Illegal charging of VAT
A trader who, whilst selling or supplying any goods—
(a) charges VAT where VAT is not chargeable by him;
(b) charges a higher rate or amount of VAT than is lawfully chargeable,
shall commit an offence.
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Questions this section answers
- Is it an offence for a trader to charge VAT on goods where none is chargeable?
- Is it an offence to charge a higher rate of VAT than the law allows?