Statute
Section 99B — Income Tax Act 2007: Declarations under Chapter 2 of Part 15 of ITA 2007
Text of the provision Official document
Declarations under Chapter 2 of Part 15 of ITA 2007 99B Where a person fraudulently or negligently gives any incorrect information in a declaration under any of sections 858 to 861 of ITA 2007, the person shall be liable to a penalty not exceeding £3,000.
Official source: legislation.gov.uk
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