An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Statute Law Database
2024-05-30
1998-07-31
Income and Corporation Taxes Act 1988
s. 109A(4B)
Finance Act 2005
Sch. 4
para. 6(3)
Income and Corporation Taxes Act 1988
Act
Horserace Betting and Olympic Lottery Act 2004
s. 18
s. 40
Income and Corporation Taxes Act 1988
Sch. 19AB
para. 5(5)(a)
(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 52(2)(n)
art. 1(2)(a)
Income and Corporation Taxes Act 1988
Act
The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010
reg. 16
Sch. 2
reg. 1(2)
PART XIV PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.
M1A person who knowingly makes a false statement or false representation on making an application under section 631 or for the purpose of obtaining for himself or any other person any relief from or repayment of tax under this Chapter shall be liable to a penalty not exceeding F1£3,000.
Pt. 14 Ch. 5 excluded (1.5.1995) by Finance Act 1995 (c. 4), s. 60(5)