Schedule 15, paragraph 9(3)

If any person on whom notice has been served under sub-paragraph (1) above— he shall be guilty of an offence fails without reasonable excuse to comply with the notice; in a return made in pursuance of such a notice, makes any statement which he knows to be false in a material particular; or in any such return recklessly makes any statement which is false in a material particular,

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