{
  "url": "https://openlegislation.uk/finance-act-1989/section-166",
  "json_url": "https://openlegislation.uk/finance-act-1989/section-166.json",
  "legislation": "ukpga/1989/26",
  "legislation_title": "Finance Act 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989",
  "path": "section/166",
  "kind": "section",
  "number": "166",
  "heading": "Assisting in preparation of incorrect return etc.",
  "text": "(1) The following section shall be substituted for section 99 of the Taxes Management Act 1970—\n“ Assisting in preparation of incorrect return etc.\n99 Any person who assists in or induces the preparation or delivery of anyinformation, return, accounts or other document which—\n(a) he knows will be, or is or are likely to be, used for any purpose of tax,and\n(b) he knows to be incorrect,\nshall be liable to a penalty not exceeding £3,000.”\n(2) This section shall apply in relation to assistance and inducementsoccurring on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1970c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/26/section/166",
    "retrieved_at": "2026-10-29T09:46:42.124806+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}