Section 82 | Certificates of non-liability to tax.

(1)In the Taxes Management Act 1970, the following section shall be inserted after section 99—

99ACertificates of non-liability to income tax.

(a)gives the certificate fraudulently or negligently, or

(b)fails to comply with any undertaking contained in the certificate in pursuance of the regulations,

(2)So far as relating to the giving of a certificate, this section shall apply in relation to certificates given on or after the day on which this Act is passed.

(3)So far as relating to failure to comply with an undertaking contained in a certificate, this section shall apply in relation to certificates whenever given, but not so as to impose liability for a failure occurring before the day on which this Act is passed.