{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-24.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "schedule/4/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In section 45 of the 1994 Act (false or misleading information) after subsection (3) there shall be inserted the following subsections—\n“(3A) A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A—\n(a) makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or\n(b) produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading,\nis guilty of an offence.\n(3B) A person who—\n(a) with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A;\n(b) knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or\n(c) without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive,\nis guilty of an offence.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/schedule/4/paragraph/24",
    "retrieved_at": "2026-10-29T09:33:25.980862+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}