Penalties Penalties
- 162Failure to make return.
- 163Incorrect return, accounts etc.
- 164Special returns, information etc.
- 165Special penalties in the case of certain returns.
- 166Assisting in preparation of incorrect return etc.
- 167Determination of penalties.
- 168Amendments consequential on section 167.
- 169Time limits.
- 170Up-rating of certain penalties.