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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 28E
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- 06/04/2014- Amendment
- 31/03/2017
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 28E is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F128E(1)This paragraph applies if a return under paragraph 28B, or any information accompanying such a return—U.K.
(a)is given otherwise than in accordance with paragraph 28D, or
(b)contains a material inaccuracy—
(i)which is careless or deliberate, or
(ii)which is not corrected as required by paragraph 28B(11).
(2)The scheme organiser is liable for a penalty of an amount decided by HMRC.
(3)The penalty must not exceed £5,000.
(4)For the purposes of sub-paragraph (1)(b)(i) an inaccuracy is careless if it is due to a failure by the scheme organiser to take reasonable care.]
Textual Amendments
F1Sch. 4 Pt. 7 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215)
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