[69E Publication of details of persons liable to penalties under section 69C]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[69E  Publication of details of persons liable to penalties under section 69C]

[(1)     The Commissioners may publish information about a person if—

(a)     in consequence of an investigation the person has been found liable to one or more penalties under section 69C (the amount of which has been assessed), and

(b)     the potential lost VAT in relation to the penalty (or the aggregate of the potential lost VAT in relation to each of the penalties) exceeds £50,000.

(2)     The information that may be published under subsection (1) is—

(a)     the person's name (including any trading name, previous name or pseudonym),

(b)     the person's address (or registered office),

(c)     the nature of any business carried on by the person,

(d)     the amount of the penalty or penalties in question,

(e)     the periods or times to which the actions giving rise to the penalty or penalties relate,

(f)     any other information that the Commissioners consider it appropriate to publish in order to make clear the person's identity.

(3)

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