Section 72 | Penalties: false statements and documentation

(1)This section applies in a case within subsection (2), (3) or (4).

(2)A case is within this subsection if a person (“A”)—

(a)makes a statement, or furnishes a document, which A knows to be false in a material particular, or

(b)recklessly makes a statement, or furnishes a document, which is false in a material particular,

for the purpose of becoming registered for gross payment or for payment under deduction.

(3)A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so —

(a)makes a statement, or furnishes a document, which A knows to be false in a material particular, or

(b)recklessly makes a statement, or furnishes a document, which is false in a material particular,

for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.

(4)A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so—

(a)encourages B to make a statement, or furnish a document, which A knows to be false in a material particular, or

(b)encourages B to make a statement or furnish a document—

(i)which is false in a material particular, and

(ii)where A is reckless as to whether the statement or document is false in a material particular,

for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.

(5)In a case where this section applies, A is liable to a penalty not exceeding £3,000.