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Finance (No. 2) Act 2017
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[F126(1)This paragraph applies if—U.K.
(a)in complying with the duty under paragraph 22, a person provides inaccurate information, and
(b)condition A, B or C is met.
(2)Condition A is that the inaccuracy is careless or deliberate.
(3)An inaccuracy is careless if it is due to a failure by the person to take reasonable care.
(4)Condition B is that the person knows of the inaccuracy at the time the information is provided but does not inform HMRC at that time.
(5)Condition C is that the person—
(a)discovers the inaccuracy some time later, and
(b)fails to take reasonable steps to inform HMRC.
(6)The person is liable to a penalty not exceeding £3000.
(7)Where the information contains more than one inaccuracy, a penalty is payable for each inaccuracy.]
Textual Amendments
F1Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1
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