Related HMRC Manuals

261(1)  This section applies where an individual fraudulently or negligently–

(a)produces or makes available an inaccurate document, or produces an inaccurate certificate, in connection with any matter registered in accordance with enhanced lifetime allowance regulations, or

(b)provides false information in connection with any such matter,

and the condition in subsection (2) is met.

261(2)  The condition is that–

(a)the amount of the individual's lifetime allowance at the time which is relevant for the purposes of this paragraph, or

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