Section 1066 False evidence: punishment as for perjury


Taxes Consolidation Act 1997 section 1066.

If any person on any examination on oath, or in any affidavit or deposition authorised by the Acts (within the meaning of section 1077A), wilfully and corruptly gives false evidence, or wilfully and corruptly swears any matter or thing which is false or untrue, that person shall on conviction be subject and liable to such punishment as persons convicted of perjury are subject and liable to.


Finance (Tax Appeals) Act 2015 section 40(4).