Finance Act 2020

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

71. Section 1077E of the Principal Act is amended in subsection (1) in the definition of “period” by substituting “, an accounting period, a return period as defined in section 530 or an income tax month as defined in section 983” for “or accounting period or a return period, as defined in section 530”.