[F1Error in taxpayer's document attributable to another personU.K.
Textual Amendments
F1Sch. 24 para. 1A and cross-heading inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 3; S.I. 2009/571, art. 2
1A(1)A penalty is payable by a person (T) where—U.K.
(a)another person (P) gives HMRC a document of a kind listed in the Table in paragraph 1,
(b)the document contains a relevant inaccuracy, and
(c)the inaccuracy was attributable to T deliberately supplying false information to P (whether directly or indirectly), or to T deliberately withholding information from P, with the intention of the document containing the inaccuracy.
(2)A “relevant inaccuracy” is an inaccuracy which amounts to, or leads to—
(a)an understatement of a liability to tax,
(b)a false or inflated statement of a loss, or
(c)a false or inflated claim to repayment of tax.
(3)A penalty is payable under this paragraph in respect of an inaccuracy whether or not P is liable to a penalty under paragraph 1 in respect of the same inaccuracy.]