[153F Penalties for false declarations]
Finance Act 2004 (2004 c 12) | Legislation

[153F  Penalties for false declarations]

[(1)     This section applies where—

(a)     a declaration accompanying an application under section 153 is false, and

(b)     at least one of conditions A to C in section 153D is met (reading references to an inaccuracy as references

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