F196Penalty for assisting in preparation of incorrect return etcU.K.
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Textual Amendments
F1S. 96 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(3) (with Sch. 38 para. 43); S.I. 2013/279, art. 2