{
  "url": "https://openlegislation.uk/industrial-assurance-act-1923-repealed/section-40",
  "json_url": "https://openlegislation.uk/industrial-assurance-act-1923-repealed/section-40.json",
  "legislation": "ukpga/Geo5/13-14/8",
  "legislation_title": "Industrial Assurance Act 1923 (repealed )",
  "legislation_url": "https://openlegislation.uk/industrial-assurance-act-1923-repealed",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Penalties for falsification.",
  "text": "If any person wilfully makes, orders, or allows to be made any entry or erasure in, or omission from a collecting book or premium receipt book, with intent to falsify that book, or to evade any of the provisions of this Act, he shall be liable on summary conviction to imprisonment. . . for a term not exceeding three months or to a fine not exceeding level 3 on the standard scale or to both such imprisonment and fine.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Companies Act 1967 (c. 81), Sch. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/13-14/8/section/40",
    "retrieved_at": "2026-10-29T11:46:52.081025+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."
}