# Finance Act 2008, Paragraph 8


In the case of the making of an unauthorised issue of an invoice showing VAT, the potential lost revenue is the amount shown on the invoice as value added tax or the amount to be taken as representing value added tax.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.