4(1)A person must not, with intent to deceive—E+W
(a)use any document issued for the purposes of section 260 or this Schedule or of any order made under that section,
(b)have in his possession any document so closely resembling a document mentioned in paragraph (a) as to be calculated to deceive, or
(c)produce, furnish, send or otherwise make use of for purposes connected with that section or this Schedule or any order or direction made or given under that section, any book, account, estimate, return, declaration or other document which is false in a material particular.
(2)A person must not, in furnishing any information for the purposes of section 260 or this Schedule or of any order made under that section—
(a)make a statement which he knows to be false in a material particular, or
(b)recklessly make a statement which is false in a material particular.