Taxes Consolidation Act 1997 section 531J

False statements

Section 531J applied the penalty regime for false returns, declarations and statements in section 1056 to the income levy in the same way as it applied to income tax.

• Section 1056 penalties for false statements were extended to the income levy.
• The penalties applied in the same manner as they applied to income tax.
• They applied with any necessary modifications to fit the levy.
• The section was spent — it had no effect from 2011 onwards.