# Finance Act 2004, Section 72: Penalties: false statements and documentation


(1) This section applies in a case within subsection (2), (3) or (4).
(2) A case is within this subsection if a person (“A”)—
(a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or
(b) recklessly makes a statement, or furnishes a document, which is false in a material particular,
for the purpose of becoming registered for gross payment or for payment under deduction.
(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 —
(a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or
(b) recklessly makes a statement, or furnishes a document, which is false in a material particular,
for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.
(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—
(a) encourages B to make a statement, or furnish a document, which A knows to be false in a material particular, or
(b) encourages B to make a statement or furnish a document—
(i) which is false in a material particular, and
(ii) where A is reckless as to whether the statement or document is false in a material particular,
for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.
(5) In a case where this section applies, A is liable to a penalty not exceeding £3,000.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/72 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.