Finance Act 2005
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Amendment of section 27 (fraudulent returns, etc.) of Principal Act. |
110.—Section 27 of the Principal Act is amended— | |
(a) in subsection (1)(b) (inserted by the Finance Act 1992 ) by deleting “, or in the case of fraud, twice the amount”, | ||
(b) in subsection (1A)(b) (inserted by the Finance Act 2003 ) by deleting “, or in the case of fraud twice the amount,”, | ||
(c) in subsection (5)(ii) (inserted by the Finance Act 1973 ) by deleting “, or, in the case of fraud, twice the amount”. |