# Taxes Management Act 1970, Section 99B: Declarations under Chapter 2 of Part 15 of ITA 2007


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