|
|
Penalty for assisting in making incorrect returns, etc.
[ITA67 s505; FA74 s86 and Sch2 PtI; CTA76 s147(1) and (2)]
|
1055.—Any person who assists in or induces the making or delivery for any purposes of income tax or corporation tax of any return, account, statement or declaration which that person knows to be incorrect shall be liable to a penalty of £500.
|
