Link Report

(2) Subsections (4), (6), (7) and (8) of section 94 of the Finance Act, 1983, shall, with any necessary modifications, apply and have effect for the purposes of this section as they apply and have effect for the purposes of that section.

(2) Subsections (4), (6), (7) and (8) of section 94 of the Finance Act, 1983, shall, with any necessary modifications, apply and have effect for the purposes of this section as they apply and have effect for the purposes of that section.

9 Penalty for failure to comply with section 2 (3)(a) or 3 (6)(b).

(1) Where an individual, being an individual to whom section 2 applies, or a person to whom section 3 applies—

(b) (i) fails to give a declaration required by section 2 (3) (a), or

(ii) gives such a declaration as aforesaid or a declaration under section 3 (6) (b) which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of the said section 2 (3) (a) or subparagraph (III) of the said section 3 (6) (b) to the extent that any of the said subparagraphs apply to him,

“the Acts” and “tax” have the meanings assigned to them, respectively, by section 2 or 3, as appropriate;

9 Penalty for failure to comply with section 2 (3)(a) or 3 (6)(b).

(1) Where an individual, being an individual to whom section 2 applies, or a person to whom section 3 applies—

(ii) gives such a declaration as aforesaid or a declaration under section 3 (6) (b) which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of the said section 2 (3) (a) or subparagraph (III) of the said section 3 (6) (b) to the extent that any of the said subparagraphs apply to him,

(ii) gives such a declaration as aforesaid or a declaration under section 3 (6) (b) which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of the said section 2 (3) (a) or subparagraph (III) of the said section 3 (6) (b) to the extent that any of the said subparagraphs apply to him,

“the Acts” and “tax” have the meanings assigned to them, respectively, by section 2 or 3, as appropriate;