{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-99A",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-99A.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/99A",
  "kind": "section",
  "number": "99A",
  "heading": "Certificates of non-liability to income tax.",
  "text": "If a person who gives a certificate of non-liability to income tax in pursuance of regulations under section 852 of ITA 2007—\n(a) gives the certificate fraudulently or negligently, or\n(b) fails to comply with any undertaking contained in the certificate in pursuance of the regulations,\nhe shall be liable to a penalty not exceeding £3,000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 99A inserted (25.7.1991) by Finance Act 1991 (c. 31),, s. 82"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 99A substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 261 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/99A",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}