Section 65(3)

An inaccuracy contained in a section 55A statement shall not be regarded as material for the purposes of this section if— the person who submitted the statement satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inaccuracy; or at a time when he had no reason to believe that enquiries were being made by the Commissioners into his affairs, that person furnished the Commissioners with full information with respect to the inaccuracy.

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Source: legislation.gov.uk · retrieved 2026-07-28