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Amendment of section 1077E of Principal Act (penalty for deliberately or carelessly making incorrect returns, etc.)
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78. Section 1077E(11) of the Principal Act is amended—
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(a) in paragraph (a) —
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(i) by inserting “or could have been claimed” after “the relevant periods”, and
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(ii) by inserting “, claim” after “declaration”,
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and
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(b) in paragraph (b) —
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(i) by inserting “, or refundable to,” after “the relevant periods by”, and
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(ii) by inserting “, claim” after “declaration”.
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