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.
Section 99B: Declarations under Chapter 2 of Part 15 of ITA 2007
Taxes Management Act 1970 · 1970 c.9
Part X: PENALTIES, ETC.
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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.