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3(1)A person who—U.K.
(a)fraudulently or negligently gives a self-certificate in respect of a chargeable transaction, or
(b)discovers that a transaction in respect of which he has given a self-certificate (neither fraudulently nor negligently) is a chargeable transaction and does not remedy the error without unreasonable delay,
is liable to a tax-related penalty.
(2)The penalty is an amount not exceeding the amount of tax chargeable in respect of the transaction.
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