{
  "url": "https://openlegislation.uk/finance-act-2026/section-210",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-210.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/210",
  "kind": "section",
  "number": "210",
  "heading": "Penalties for an incorrect declaration",
  "text": "(1) A person who makes a declaration under section 209(2) and carelessly or deliberately includes any incorrect information in the declaration is liable to a penalty not exceeding £10,000.\n(2) Where—\n(a) a person (“A”) provides a declaration under a provision listed in section 209(5) which is made under section 209(2) by another person,\n(b) the declaration includes incorrect information, and\n(c) A knew, or could reasonably have been expected to have known, that the information was incorrect,\nA is liable to a penalty not exceeding £10,000.\n(3) For the purposes of subsection (1), incorrect information is included in a declaration carelessly if the person who makes the declaration has failed to take reasonable care to verify the information before including it.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/210",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}