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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 24
- Paragraph 3
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3(1)Paragraph 40A (penalties for inaccurate information and documents) is amended as follows.
(2)In sub-paragraph (1)(b), for “A or B” substitute “A, B or C”.
(3)After sub-paragraph (3) insert—
“(3A)Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform HMRC at that time.”
(4)In sub-paragraph (4), for “B” substitute “C”.
(5)The amendments made by this paragraph have effect in relation to any inaccuracy in information provided, or in documents produced, on or after 1 April 2012.
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