Section 166 | Assisting in preparation of incorrect return etc.

(1)The following section shall be substituted for section 99 of the Taxes Management Act 1970—

99Assisting in preparation of incorrect return etc.

(a)he knows will be, or is or are likely to be, used for any purpose of tax,and

(b)he knows to be incorrect,

(2)This section shall apply in relation to assistance and inducementsoccurring on or after the day on which this Act is passed.