Finance Act 2015

Amendment of section 1077E of Principal Act (penalty for deliberately or carelessly making incorrect returns, etc.)

78. Section 1077E(11) of the Principal Act is amended—

(a) in paragraph (a) —

(i) by inserting “or could have been claimed” after “the relevant periods”, and

(ii) by inserting “, claim” after “declaration”,

and

(b) in paragraph (b) —

(i) by inserting “, or refundable to,” after “the relevant periods by”, and

(ii) by inserting “, claim” after “declaration”.