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Finance Act 1989

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This is the original version (as it was originally enacted).

166Assisting in preparation of incorrect return etc

(1)The following section shall be substituted for section 99 of the [1970 c. 9.] Taxes Management Act 1970—

99Assisting in preparation of incorrect return etc

Any person who assists in or induces the preparation or delivery of any information, return, accounts or other document which—

(a)he knows will be, or is or are likely to be, used for any purpose of tax, and

(b)he knows to be incorrect,

shall be liable to a penalty not exceeding £3,000.

(2)This section shall apply in relation to assistance and inducements occurring on or after the day on which this Act is passed.

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