# Taxes Management Act 1970, Section 99A: Certificates of non-liability to income tax.

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

If a person who gives a certificate of non-liability to income tax in pursuance of regulations under section 852 of ITA 2007—
(a) gives the certificate fraudulently or negligently, or
(b) fails to comply with any undertaking contained in the certificate in pursuance of the regulations,
he shall be liable to a penalty not exceeding £3,000.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/99A (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-99A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.