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Taxes Management Act 1970
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Changes over time for: Section 97
Version Superseded: 01/04/2008
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Point in time view as at 31/03/2003. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 97 is up to date with all changes known to be in force on or before 18 November 2024. 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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97 Incorrect return or accounts: supplemental. U.K.
(1)Where any such return, statement, declaration or accounts as are mentioned in [F1section 95] above were made or submitted by any person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representatives) that they were incorrect, then, unless the error is remedied without unreasonable delay, the return, statement, declaration or accounts shall be treated for the purposes of those sections as having been negligently made or submitted by him.
(2)For the purposes of [F1section 95] above, any accounts submitted on behalf of any person shall be deemed to have been submitted by him unless he proves that they were submitted without his consent or connivance.
Textual Amendments
F1Words in s. 97(1)(2) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 35; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1S. 97 applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 26(4)
C2S. 97 applied (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 26(4)
C3S. 97(1) applied (with modifications) (6.4.1989) by The Personal Equity Plan Regulations 1989 (S.I. 1989/469), reg. 28(4) (revoked (6.4.2008) by S.I. 2007/2120)
C4S. 97(1) applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(4)
C5S. 97(1) modified (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 1, 35(3)(5)
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