# Finance Act 1995, Paragraph 24


In section 45 of the 1994 Act (false or misleading information) after subsection (3) there shall be inserted the following subsections—
“(3A) A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A—
(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
(b) produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading,
is guilty of an offence.
(3B) A person who—
(a) with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A;
(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
(c) without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive,
is guilty of an offence.”

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Source: https://www.legislation.gov.uk/ukpga/1995/4/schedule/4/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-1995/schedule-4/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.