# Income Tax Act 2007, Paragraph 262


After section 99A insert—
“Declarations under Chapter 2 of Part 15 of ITA 2007
99B Where a person fraudulently or negligently gives any incorrect information in a declaration under any of sections 858 to 861 of ITA 2007, the person shall be liable to a penalty not exceeding £3,000.”

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/262 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-262
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.