Section 99A: Certificates of non-liability to income tax.

Part X: PENALTIES, ETC.

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.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.