PART 5PENALTIES
CHAPTER 3PENALTIES FOR INACCURACIES
Penalties for inaccuracies in documents
129Penalty for inaccuracy in document given to WRA
1
A person is liable to a penalty where—
a
the person gives WRA a document, and
b
conditions 1 and 2 are satisfied.
2
Condition 1 is that the document contains an inaccuracy which amounts to, or leads to—
a
an understatement of a liability to a devolved tax,
b
a false or inflated statement of a loss relating to a devolved tax, or
c
a false or inflated claim to repayment of devolved tax.
3
Condition 2 is that the inaccuracy was deliberate or careless on the person’s part.
4
An inaccuracy is careless on a person’s part if it is due to the person’s failure to take reasonable care.
5
An inaccuracy which was neither deliberate nor careless on a person’s part when the document was given is to be treated as careless if the person—
a
discovered the inaccuracy at some later time, and
b
did not take reasonable steps to inform WRA.
6
Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied, the person is liable to a penalty for each such inaccuracy.