http://www.legislation.gov.uk/ukpga/2010/8/section/227Taxation (International and Other Provisions) Act 2010An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-03-18 Part 5227A person is liable to a penalty of not more than £10,000 if the person fraudulently or negligently makes a false or misleading statement to the Commissioners or an officer—afor or in connection with any application to the Commissioners for them to enter into an advance pricing agreement, orbotherwise in connection with the preparation of an advance pricing agreement.