Section 18(3)

A person shall be guilty of an offence if he— fails, without reasonable cause, to comply with a notice served on him under this section; or in purporting to comply with a requirement which by virtue of paragraph (a) of subsection (2) above is contained in such a notice— furnishes information which he knows is false in a material particular; or recklessly furnishes information which is false in a material particular.

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Source: legislation.gov.uk · retrieved 2026-07-30