{
  "url": "https://openlegislation.uk/finance-act-2004/section-72",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-72.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/72",
  "kind": "section",
  "number": "72",
  "heading": "Penalties: false statements and documentation",
  "text": "(1) This section applies in a case within subsection (2), (3) or (4).\n(2) A case is within this subsection if a person (“A”)—\n(a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or\n(b) recklessly makes a statement, or furnishes a document, which is false in a material particular,\nfor the purpose of becoming registered for gross payment or for payment under deduction.\n(3) A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so —\n(a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or\n(b) recklessly makes a statement, or furnishes a document, which is false in a material particular,\nfor the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.\n(4) A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so—\n(a) encourages B to make a statement, or furnish a document, which A knows to be false in a material particular, or\n(b) encourages B to make a statement or furnish a document—\n(i) which is false in a material particular, and\n(ii) where A is reckless as to whether the statement or document is false in a material particular,\nfor the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.\n(5) In a case where this section applies, A is liable to a penalty not exceeding £3,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 72 substituted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2021 (c. 26), Sch. 6 para. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 72 heading inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(4), 222(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/72",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}