Section 247 | Provision of incorrect information.
From legislation.gov.uk
(1)RepealedF1
(2)RepealedF1
(3)Any person not liable for tax on the value transferred by a chargeable transfer who fraudulently or negligently furnishes or produces to the Board any incorrect information or document in connection with the transfer shall be liable to a penalty not exceeding £3,000.F2
(4)RepealedF3