Statute
Section 159D — Finance Act 2014: Penalties for inaccurate information or documents provided under information notice
Text of the provision Official document
Penalties for inaccurate information or documents provided under information notice 159D 1 This section applies where—
a in complying with an information notice under section 159A, a person provides inaccurate information or produces a document that contains an inaccuracy, and b the inaccuracy is material.
2 Paragraphs 40A and 46 to 49 of Schedule 36 to the Finance Act 2008 (penalties for inaccurate information and documents) apply in relation to the inaccuracy as they apply in relation to an inaccuracy connected with an information notice under that Schedule.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →