Section 27(3)

A person who— 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 a notice served on him in pursuance of subsection (1) above; or in furnishing any information in compliance with such a notice makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular,

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