Wrongly determines VAT for commercial (13)

I believe the answer is:

'commercial' is the definition.
(I've seen this before)

'wrongly determines vat' is the wordplay.
'wrongly' indicates an anagram (I've seen this in other clues).
'determines'+'vat'='determinesvat'
'determinesvat' is an anagram of 'ADVERTISEMENT'.

'for' acts as a link.

(Other definitions for advertisement that I've seen before include "Commercial promotion" , "Notice - commercial" , "plug" , "Bill" , "Placard" .)

I've seen this clue in The Times.

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