Schedule 1B, paragraph 14A

A person commits an offence if, in purported compliance with a notice under section 790D, 790DA, 790E or 790EA or in purported compliance with a duty imposed by section 790G, 790H or 790HA, and without reasonable excuse, the person makes a statement that is misleading, false or deceptive in a material particular. Where the person is a legal entity, the offence is also committed by every officer of the entity who is in default. A person guilty of an offence under this paragraph is liable on summary conviction— in England and Wales, to a fine; in Scotland, to a fine not exceeding level 5 on the standard scale; in Northern Ireland, to a fine not exceeding level 5 on the standard scale.

← 3 · All articles · 1 →

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