- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A penalty of £300 may be imposed on a person who deliberately makes an incorrect declaration under section 6(2)(b).
(2)A penalty not exceeding £3,000 may be imposed on—
(a)a person who deliberately or carelessly makes an incorrect statement or declaration in or in connection with a return made by the person under regulations made under section 11;
(b)a person who deliberately or carelessly provides incorrect information in response to a requirement imposed by or under regulations made under section 17.
(3)Where—
(a)information is provided to Her Majesty’s Revenue and Customs,
(b)after the information is provided, the person who provided the information, or on whose behalf the information was provided, discovers that the information was inaccurate, and
(c)that person fails to take reasonable steps to inform Her Majesty’s Revenue and Customs,
the inaccuracy is to be treated for the purposes of this section as the result of that person’s carelessness.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: