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Contents

Legislation

Finance Act 2003

Crossheading Compliance

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Section 93 Information powers
Section 94 Power to inspect premises
Section 95 Offence of fraudulent evasion of tax
Section 96 Penalty for assisting in preparation of incorrect return etc
Section 97 Power to allow further time and reasonable excuse for failure
Section 98 Admissibility of evidence not affected by offer of settlement etc
Section 99 General provisions about penalties

Compliance
Penalty for assisting in preparation of incorrect return etc

Section 96 | Penalty for assisting in preparation of incorrect return etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 96 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(3) (with Sch. 38 para. 43); S.I. 2013/279, art. 2