# Finance Act 1982, Paragraph 10

Extent: E+W+S+N.I.

(1) Schedule 24 to the Finance Act 2007 (which penalises inaccurate documents and is in this paragraph referred to as “the penalty provisions”) shall apply, in accordance with sub-paragraph (2) or sub-paragraph (3) below, in relation to inaccurate information—
(a) contained in an election; or
(b) furnished pursuant to a notice under paragraph 2(3) or paragraph 7(3) above; or
(c) contained in any books, accounts or documents made available as mentioned in paragraph 2(3)(b) or paragraph 7(3)(b) above.
(2) Where the inaccurate information is provided by a participator, the penalty provisions shall apply—
(a) as they apply in relation to an incorrect return under paragraph 2 of Schedule 2 to the principal Act; and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Where the incorrect information is provided by a person other than a participator, the penalty provisions shall apply—
(a) as they apply to an incorrect return under paragraph 5 of Schedule 2 to the principal Act; and
(b) as if that person were the responsible person for an oil field.

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Source: https://www.legislation.gov.uk/ukpga/1982/39/schedule/18/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1982/schedule-18/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.