Composition of offence: payment to commissioner bars further proceedings for qualifying VAT offences, subject to caps and repeat-offence exclusion.

The Commissioner may, before institution of proceedings for offences under section 89(4) or under rules made under the Act, accept a composition of offence in a sum determined under the section capped at the higher of a fixed ceiling and a multiple of the tax avoided. The composition facility does not apply to second or subsequent offences of the same nature. On payment of the determined sum, no further proceedings shall be taken in respect of the same offence.

---

---

---