VCP11330 - Incorrect certificates to zero-rating and lower rate supplies: Discretion, reasonable excuse and mitigation

1. VCP11331

   Incorrect certificates to zero-rating and lower rate supplies: Discretion, reasonable excuse and mitigation: Discretion
2. VCP11332

   Incorrect certificates to zero-rating and lower rate supplies: Discretion, reasonable excuse and mitigation: Reasonable excuse
3. VCP11333

   Incorrect certificates to zero-rating and lower rate supplies: Discretion, reasonable excuse and mitigation: Mitigation