Section 12(2)

Any person who, having been duly served with a notice under subsection (1)— shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale. fails to comply with the requirements of the notice within the time limited; or furnishes any information in reply to the notice which he knows to be false in a material particular,

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