Finance Act 2022
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Amendment of section 99B of Finance Act 2001 (penalty for deliberately or carelessly making incorrect returns, etc.) | ||
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84. Section 99B of the Finance Act 2001 is amended by the insertion of the following subsection after subsection (17): | ||
“(18) This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2022.”. |