{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-6/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-6/paragraph-7.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "For section 72 of FA 2004 (penalties) substitute—\n“Penalties\n72 (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": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/6/paragraph/7",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}