http://www.legislation.gov.uk/id/ukpga/1970/9

PART X PENALTIES, ETC.

F197 Incorrect return or accounts: supplemental.

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Annotations:

Amendments (Textual)

F1S. 97 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(a), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)