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Penalties for errors
This section has no associated Explanatory Memorandum
40.—(1) Section 264 (false statements etc) of FA 2004() does not apply to statements or representations made in compliance, or purported compliance, with regulation 31 (provision of specified information).
(2) Schedule 24 to FA 2007 (penalties for errors) applies to information required to be provided under regulation 31 as if that information were required by section 8 of TMA 1970 (personal return).
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