# Finance Act 2008, Paragraph 5


(1) A failure by P to comply with a relevant obligation is—
(a) “deliberate and concealed” if the failure is deliberate and P makes arrangements to conceal the situation giving rise to the obligation, and
(b) “deliberate but not concealed” if the failure is deliberate but P does not make arrangements to conceal the situation giving rise to the obligation.
(2) The making by P of an unauthorised issue of an invoice showing VAT is—
(a) “deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
(b) “deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
(3) The doing by P of an act which enables HMRC to assess an amount of duty as due from P under a relevant excise provision , or to assess an amount of landfill tax as due from P under section 50A of FA 1996, is—
(a) “deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
(b) “deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
(4) P's acquiring possession of, or being concerned in dealing with, goods on which a payment of duty is outstanding and has not been deferred or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid is—
(a) “deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
(b) “deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.