s 159D Penalties for inaccurate information or documents provided under information notice
(1) This section applies where— (a) in complying with an information notice under section 159A, a person provides inaccurate information or produces a document that contains an inaccuracy, and (b) the inaccuracy is material. (2) Paragraphs 40A and 46 to 49 of Schedule 36 to the Finance Act 2008 (penalties for inaccurate information and documents) apply in relation to the inaccuracy as they apply in relation to an inaccuracy connected with an information notice under that Schedule.