VPDS143050 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Fit and proper considerations: False or incomplete information on the application

Where you find evidence that is incomplete or inaccurate information has been provided on the application with the deliberate intention to mislead, to conceal information, or falsify details, this would lead to a refusal of the application; or revocation if it is discovered at a later date and approval had already been granted.

The applicant may also be subject to a criminal prosecution where appropriate for knowingly or recklessly making an untrue declaration (s.167 CEMA 79).