Taxes Consolidation Act 1997 section 1066

False evidence: punishment as for perjury

Section 1066 provides that a person who gives false evidence under oath in tax proceedings is liable to the same penalties as for perjury.

• Applies to false evidence given on oath, or in any affidavit or deposition authorised by the Tax Acts
• The false evidence or false swearing must be done wilfully and corruptly
• On conviction, the person faces the same punishment as applies to perjury
• Amended by the Finance (Tax Appeals) Act 2015