Schedule 1B, paragraph 14B

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, the person makes a statement that the person knows 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 conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both); on summary conviction— in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine (or both); in Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both); in Northern Ireland, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum (or both).

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