C2C3C5 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C2

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C3

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C5

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C1C499F1Assisting in preparation of incorrect return, etc.

Any person who assists in or induces the preparation or delivery of any information, return, accounts or other document which—

a

he knows will be, or is or are likely to be, used for any purpose of tax, and

b

he knows to be incorrect,

shall be liable to a penalty not exceeding £3,000.