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VA94006 - VAT - supply goods / services without giving a security when required
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
Classification details
- Offence code
- VA94006
- Offence title
- VAT - supply goods / services without giving a security when required
- Legislation
- Contrary to section 72(11) of and paragraph 4(2) of Schedule 11 to the Value Added Tax Act 1994.
- CJS category code
- CS
- Offence class
- S
- Custodial indicator
- No
- Recordable on PNC
- No
- Offence start date
- 06-Sep-94
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 10757.