[F199ACertificates of non-liability to income tax.U.K.
If a person who gives a certificate of non-liability to income tax in pursuance of regulations under section 477A of the principal Act (building societies) or section 480B of that Act (deposit-takers)—
(a)gives the certificate fraudulently or negligently, or
(b)fails to comply with any undertaking contained in the certificate in pursuance of the regulations,
he shall be liable to a penalty not exceeding £3,000.]
Textual Amendments
F1S. 99A inserted (25.7.1991) by Finance Act 1991 (c. 31),, s. 82