[F199BDeclarations under Chapter 2 of Part 15 of ITA 2007U.K.
Where a person fraudulently or negligently gives any incorrect information in a declaration under any of sections 858 to 861 of ITA 2007, the person shall be liable to a penalty not exceeding £3,000.]
Textual Amendments
F1S. 99B inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 262 (with Sch. 2)