[153D Penalties for inaccurate information in applications]
Finance Act 2004 (2004 c 12) | Legislation

[153D  Penalties for inaccurate information in applications]

[(1)     This section applies where—

(a)     an application under section 153 contains information which is inaccurate,

(b)     the inaccuracy is material, and

(c)     condition A, B or C is met.

(2)     Condition A is that the inaccuracy is careless or deliberate.

(3)     An inaccuracy is careless

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