Taxes Management Act 1970 section 107

Criminal liability for false statements made to obtain allowances

Section 107 creates a criminal offence, applicable only in Scotland, for knowingly making false statements or representations in connection with tax allowances, reductions, rebates, repayments, or tax returns.

• This provision applies exclusively in Scotland and covers false statements made to obtain any tax allowance, reduction, rebate, or repayment, whether for oneself or another person
• Anyone who knowingly makes a false statement or false representation in a tax return or to secure a tax benefit commits a criminal offence punishable on summary conviction by up to six months' imprisonment
• Prosecution proceedings may be commenced at any time within three years of the offence being committed, overriding the normal time limits under Scottish summary procedure
• The word "return" in this section has its ordinary meaning and is not restricted by the specific statutory definition found elsewhere in the Act