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Finance Act 1960
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4(1)Where a person fraudulently or negligently delivers any incorrect return or particulars of a kind mentioned in paragraph 1 of Part III of the Fifth Schedule to the Finance Act, 1937, or makes any incorrect statement or declaration in connection with any application for relief, he shall be liable to a penalty not exceeding the aggregate of—
(a)fifty pounds, and
(b)the amount or, in the case of fraud, twice the amount of the difference specified in paragraph 5 of this Schedule.
(2)Where any such return, particulars, statement or declaration were delivered or made by any person neither fraudulently nor negligently and it comes to his notice that they were incorrect then, unless the error is remedied without unreasonable delay, the return, particulars, statement or declaration shall foe treated for the purposes of this paragraph as having been negligently delivered or made by him.
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