Chapter 3B – Income tax, corporation tax and capital gains tax: penalties for false returns, etc (ss 1077E-1077F)

Contents

Section 1077E – Penalty for deliberately or carelessly making incorrect returns, etc. (tax-geared penalties) [TCA 1997 s 1077E] Section commentary
Section 1077F – Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc. [TCA 1997 s 1077F] Section commentary

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