Revenue Note for Guidance

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Revenue Note for Guidance

531J False statements


The provisions of section 1056 in relation to false statements apply to the income levy as they apply to income tax.


The penalties and fines set out in section 1056 in relation to the making of false returns, declarations and statements shall apply to income levy, with any necessary modifications, in the same way as they are applied to income tax.

Relevant Date: Finance Act 2021