97 Incorrect return or accounts: supplemental. U.K.
(1)Where any such return, statement, declaration or accounts as are mentioned in section 95 and 96 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 sections 95 and 96 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 .
Modifications etc. (not altering text)
C1 See S.I. 1986/1948, reg. 33(4)and S.I. 1989/469 reg. 28(4)—s. 97(1)to apply to S.I. 1986/1948(personal equity plan regulations) with certain modifications.
C2 See also Finance Act 1988 (c. 39), ss. 131-132—tax payable by migrating companies.
C3 See Finance Act 1966 s. 27and Sch. 6 para. 23(4)—ss. 95and 97applied for purposes of Finance Act 1966 Sch. 6 para. 23 (transitional relief for companies with overseas trading income).