Statute
Section 99A — Taxes Management Act 1970: Certificates of non-liability to income tax.
Text of the provision Official document
Certificates of non-liability to income tax. 99A If a person who gives a certificate of non-liability to income tax in pursuance of regulations under section 852 of ITA 2007 —
a gives the certificate fraudulently or negligently, or b fails to comply with any undertaking contained in the certificate in pursuance of the regulations, he shall be liable to a penalty not exceeding £3,000.
Official source: legislation.gov.uk
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