PART XIV U.K. PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.

CHAPTER IV U.K. PERSONAL PENSION SCHEMES

Modifications etc. (not altering text)

C1 Pt. 14 Ch. 5 excluded (1.5.1995) by Finance Act 1995 (c. 4), s. 60(5)

Miscellaneous U.K.

653 Information: penalties. U.K.

M1 A 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].

Textual Amendments

F1 1989 s.170(4)(b)in relation to things done or omitted to be done on or after 27July 1989.Previously

“£500”.

Marginal Citations

M1 Source-1987 (No.2) s.51(1)