Section 99B: Declarations under Chapter 2 of Part 15 of ITA 2007

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Taxes Management Act 1970
- Section 100: Determination of penalties by officer of the Board.
- Section 99A: Certificates of non-liability to income tax.

Part X: PENALTIES, ETC.

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.

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