Direct Tax Acts, Finance (No. 2) Act 2023
1072 Penalties for fraudulently or negligently making incorrect returns, etc.CTA76 s143(9), (10) and (11); FA02 s131; F(No. 2)A08 s98 and Sch5 Pt 2(2)(am)
(1) Where a company fraudulently or negl...
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