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Legislation
Taxes Management Act 1970

Crossheading Offshore income, assets and activities

  • 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
  1. Offshore income, assets and activities
  2. Penalties for offences under sections 106B to 106D

Section 106G | Penalties for offences under sections 106B to 106D

From legislation.gov.uk

(1)A person guilty of an offence under section 106B, 106C or 106D is liable on summary conviction—

(a)in England and Wales, to a fine or to imprisonment for a term not exceeding 51 weeks or to both, and

(b)in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding 6 months or to both.

(2)In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003, the reference in subsection (1)(a) to 51 weeks is to be read as a reference to 6 months.

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