Related Commentary  

153D(1)  This section applies where–

(a)an application under section 153 contains information which is inaccurate,

(b)the inaccuracy is material, and

(c)condition A, B or C is met.

153D(2)  Condition A is that the inaccuracy is careless or deliberate.

153D(3)  An inaccuracy is careless if it is due to a failure by the scheme administrator to take reasonable care.

153D(4)  Condition B is that the scheme administrator knows of the inaccuracy at the time the application is made but does not inform an officer of Revenue and Customs at that time.

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