# Value Added Tax Act 1994, Paragraph 10

Extent: E+W+S+N.I.

(1) A person who fails to comply with paragraph 6 shall be liable, subject to sub-paragraphs (2) and (3), to a penalty of an amount determined under paragraph 11.
(2) Conduct falling within sub-paragraph (1) shall not give rise to liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the failure.
(3) Where, by reason of conduct falling within sub-paragraph (1)—
(a) a person is convicted of an offence (whether under this Act or otherwise), or
(b) a person is assessed to a penalty under section 60 or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007,
that conduct shall not give rise to a penalty under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/11A/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.