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Finance Act 1991
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82Certificates of non-liability to tax
(1)In the [1970 c. 9.] Taxes Management Act 1970, the following section shall be inserted after section 99—
“99ACertificates of non-liability to income tax
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.”
(2)So far as relating to the giving of a certificate, this section shall apply in relation to certificates given on or after the day on which this Act is passed.
(3)So far as relating to failure to comply with an undertaking contained in a certificate, this section shall apply in relation to certificates whenever given, but not so as to impose liability for a failure occurring before the day on which this Act is passed.
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