Taxes Consolidation Act 1997 section 1053

Penalty for fraudulently or negligently making incorrect returns, etc

Section 1053 sets out the penalty regime for incorrect or missing tax returns, statements, declarations and accounts submitted either fraudulently or negligently, applying only to contraventions occurring up to 24 December 2008.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.