Section 45(9)

If a person in purported compliance with a duty, or requirement imposed, under section 37A or 37B to provide an explanation or make a statement— he commits an offence. provides or makes an explanation or statement which he knows to be false in a material particular, or recklessly provides or makes an explanation or statement which is false in a material particular,

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Source: legislation.gov.uk · retrieved 2026-09-04