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(a) an account delivered to the Commissioners under section 5,

(b) in the case of an instrument to which section 8(2) applies, as between both the instrument and the statement referred to in that section, a failure to disclose all the facts and circumstances affecting the liability to duty of such instrument, or

(c) in the case of an instruction of the type referred to in section 76, a failure to enter a correct instruction in a relevant system within the meaning of section 68;

(c) in the case of an instruction of the type referred to in section 76, a failure to enter a correct instruction in a relevant system within the meaning of section 68;

(b) an instruction of the type referred to in section 76;

(b) a statement that is required to be delivered to the registrar under section 117(1)(b), or

(c) a statement that is required to be delivered to the Commissioners under Part 9.