Taxes Management Act 1970 section 99

Assisting in preparation of incorrect return, etc.

Section 99 was repealed by the Finance Act 2012 and replaced by a new regime for penalties relating to dishonest tax agents and advisers.

• Section 99 originally imposed penalties on anyone who assisted in or induced the preparation of an incorrect tax return, account, or other document for tax purposes.
• The section was repealed by Finance Act 2012, section 223 and Schedule 38, paragraph 45(c), which introduced a replacement regime targeting dishonest conduct by tax agents.
• The repeal took effect from 1 April 2013 under SI 2013/279, with transitional provisions preserving the old rules for conduct occurring before that date.
• The replacement provisions in Schedule 38 to Finance Act 2012 give HMRC powers to obtain files and impose penalties where a tax agent has engaged in dishonest conduct.

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