[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 [F2section 852 of ITA 2007]—
(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
F2Words in s. 99A substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 261 (with Sch. 2)