Part II U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER IV U.K. Management

Penalties U.K.

166 Assisting in preparation of incorrect return etc. U.K.

(1) The following section shall be substituted for section 99 of the M1 Taxes Management Act 1970—

“99 Assisting in preparation of incorrect return etc.

Any person who assists in or induces the preparation or delivery of anyinformation, 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.”

(2) This section shall apply in relation to assistance and inducementsoccurring on or after the day on which this Act is passed.

Marginal Citations

M1 1970c. 9.