96Penalty for assisting in preparation of incorrect return etcU.K.
A person who assists in or induces the preparation or delivery of any information, return or other document that—
(a)he knows will be, or is likely to be, used for any purpose of tax, and
(b)he knows to be incorrect,
is liable to a penalty not exceeding £3,000.
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)