- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/1996)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 107
Alternative versions:
- 01/02/1991- Amendment
- 25/07/1991- Amendment
- 01/01/1996
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Point in time view as at 01/01/1996.
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Taxes Management Act 1970, Section 107 is up to date with all changes known to be in force on or before 20 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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107 Criminal liability for false statements made to obtain allowances.U.K.
(1)This section applies only in Scotland.
(2)If any person, for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of tax, either for himself or for any other person, or, in any return made with reference to tax, knowingly makes any false statement or false representation, he shall be liable, on summary conviction, to imprisonment for a term not exceeding six months.
(3)Notwithstanding anything in the Summary Jurisdiction (Scotland) Act 1954, proceedings for an offence under this section may be commenced at any time within three years from the time when the offence was committed.
(4)The expression “return” in this section shall be construed without regard to the definition in section 118(1) of this Act .
Modifications etc. (not altering text)
C1 See—Taxes Management Act 1970 s.119andSch.4 para.12—1952 s.505remains in force as regards proceedings for offences committed in England and Wales before its repeal by theTheft Act 1968and in Northern Ireland before its repeal by theTheft Act (Northern Ireland) 1969.Finance Act 1981 s.134andSch.17 para.18—application of this section to the special tax on banking deposits.
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