Section 17 Furnishing of an incorrect certificate

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The furnishing of an incorrect certificate for the purpose of Schedule 1 shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Taxes Consolidation Act, 1997.

Can criminal proceedings result for furnishing an incorrect certificate for the purposes of Schedule 1?

Revenue may take criminal proceedings under Taxes Consolidation Act 1997 section 1078(1) against you if you file an incorrect certificate for the purposes of Schedule 1.