Crossheading Offshore income, assets and activities
From legislation.gov.uk
Contents
- Section 106B Offence of failing to give notice of being chargeable to tax
- Section 106C Offence of failing to deliver return
- Section 106D Offence of making inaccurate return
- Section 106E Exclusions from offences under sections 106B to 106D
- Section 106F Offences under sections 106B to 106D: supplementary provision
- Section 106G Penalties for offences under sections 106B to 106D
- Section 106H Regulations under sections 106E and 106F