Section 72(5)

In any case where— the alternative penalty referred to in subsection (3)(i) above is a penalty equal to 3 times the amount falsely claimed. the document referred to in subsection (3)(a) above is a claim for a refund under section 35 or 36 of this Act or section 22 of the 1983 Act, ... or for a repayment under section 39, or the information referred to in subsection (3)(b) above is contained in or otherwise relevant to such a claim,

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Source: legislation.gov.uk · retrieved 2026-07-28