1055. Penalty for assisting in making incorrect returns, etc.

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Taxes Consolidation Act, 1997 (No. 39)
Management Provisions (ss. 849-1104)
Part 47 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086)
Chapter 1 Income tax and corporation tax penalties (ss. 1052-1070)
1055. Penalty for assisting in making incorrect returns, etc.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 24 December 2008 - onwards

Version 3 of 3

Any person who deliberately assists in or induces the making or delivery for any purposes of income tax or corporation tax of any incorrect return, account, statement or declaration shall be liable to a penalty of €4,000.

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