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Paragraph 93

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A person is guilty of an offence if, with the requisite intent and for purposes connected with the levy—

(a)

he produces or provides, or causes to be produced or provided, any document which is false in a material particular, or

(b)

he otherwise makes use of such a document;

and in this sub-paragraph “the requisite intent” means the intent to deceive any person or to secure that a machine will respond to the document as if it were a true document.

(2)

A person is guilty of an offence if, in providing any information under any provision made by or under this Schedule—

(a)

he makes a statement which he knows to be false in a material particular; or

(b)

he recklessly makes a statement which is false in a material particular.

(3)

A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4))—

(a)

on summary conviction, to a penalty of F1the statutory maximum £20,000 or to imprisonment for a term not exceeding six months, or to both;

(b)

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding F214 years, or to both.

(4)

In the case of any offence under this paragraph, where—

(a)

the document referred to in sub-paragraph (1) is a return F3or other notification required under any provision made by or under this Schedule, or

(b)

the information referred to in sub-paragraph (2) is contained in or otherwise relevant to such a return F4or notification,

the amount of the penalty on summary conviction shall be whichever is the greater of F5the statutory maximum the amount of £20,000 mentioned in sub-paragraph (3)(a) and the amount equal to three times the sum of the amounts (if any) by which the return F6or notification understates any person’s liability to levy.

(5)

In sub-paragraph (4) the reference to the amount by which any person’s liability to levy is understated shall be taken to be equal to the sum of—

(a)

the amount (if any) by which his gross liability was understated; and

(b)

the amount (if any) by which any entitlements of his to tax credits and repayments of levy were overstated.

(6)

In sub-paragraph (5) “gross liability” means liability to levy before any deduction is made in respect of any entitlement to any tax credit or repayments of levy.

Annotations

Textual amendments

F1

Sum in Sch. 6 para. 93(3)(a) substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(3)(a) (with reg. 5(1))

F2

Word in Sch. 6 para. 93(3)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

F3

Words in Sch. 6 para. 93(4)(a) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(a)

F4

Words in Sch. 6 para. 93(4)(b) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(b)

F5

Words in Sch. 6 para. 93(4) substituted (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 11(3)(b) (with reg. 5(1))

F6

Words in Sch. 6 para. 93(4) inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 192(7)(b)

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)