# Finance Act 2000, Paragraph 35


(1) It is an offence for a person to provide for any of the purposes of this Part of this Schedule information that he knows or has reasonable cause to believe is false in a material particular.
(2) A person committing any offence under this Part of this Schedule, is liable—
(a) on summary conviction, to a fine not exceeding the statutory maximum, and
(b) on conviction on indictment, to a fine.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.