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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1055Penalty for assisting in making incorrect returns, etc.

[ITA67 s505; FA74 s86 and Sch2 PtI; CTA76 s147(1) and (2)]

[2]>

Any person who assists in or induces the making or delivery for any purposes of income tax or corporation tax of any return, account, statement or declaration which that person knows to be incorrect shall be liable to a penalty of [1]>£500<[1][1]>€630<[1].

<[2]

[2]>

Any person who deliberately assists in or induces the making or delivery for any purposes of income tax or corporation tax of any incorrect return, account, statement or declaration shall be liable to a penalty of €4,000.

<[2]

[1]

[-] [+]

Substituted by FA01 sched5.

[2]

[-] [+]

Substituted by F(No.2)A08 sched5(part2)(1)(ad). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.