PART 6Administration
CHAPTER 6Penalties
Penalties for errors40
1
Section 264 (false statements etc) of FA 200465 does not apply to statements or representations made in compliance, or purported compliance, with regulation 31 (provision of specified information).
2
Schedule 24 to FA 2007 (penalties for errors) applies to information required to be provided under regulation 31 as if that information were required by section 8 of TMA 1970 (personal return).