PART 5

PENALTIES
CHAPTER 3

PENALTIES FOR INACCURACIES

Interpretation

Interpretation of Chapter 3
142
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.