http://www.legislation.gov.uk/id/anaw/2016/6

PART 5PENALTIES

CHAPTER 3PENALTIES FOR INACCURACIES

Interpretation

142Interpretation of Chapter 3

In this Chapter—

(a)

a reference to giving a document to WRA includes—

(i)

a reference to communicating information to WRA in any form and by any method (whether by post, fax, email, telephone or otherwise), and

(ii)

a reference to making a statement or declaration in a document;

(b)

a reference to making a tax return or doing anything in relation to a tax return includes a reference to amending a tax return or doing anything in relation to an amended tax return;

(c)

a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief;

(d)

a reference to action includes a reference to omission.