Value-Added Tax (Amendment) Act, 1978

Amendment of section 26 of Principal Act.

18.—Section 26 of the Principal Act is hereby amended—

(a) by the insertion, in subsection (1), after “11 (7),”, of “12A,”,

(b) by the insertion after subsection (2) of the following subsection:

“(2A) Any person who, otherwise than under and in accordance with section 12A or 17 (4) (a), issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of £20.”, and

(c) by the insertion, in subsection (3), after “(2)” of “or (2A)”.