(1)In this section “relevant document” means—
(a)an exemption certificate issued under section 166, 169 or 171;
(b)a notice of a kind mentioned in section 166(3)(b), 169(4)(b) or 171(4)(b);
(c)an accessibility certificate (see section 176);
(d)an approval certificate (see section 177).
(2)A person commits an offence if, with intent to deceive, the person—
(a)forges, alters or uses a relevant document;
(b)lends a relevant document to another person;
(c)allows a relevant document to be used by another person;
(d)makes or has possession of a document which closely resembles a relevant document.
(3)A person guilty of an offence under subsection (2) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or to both.
(4)A person commits an offence by knowingly making a false statement for the purpose of obtaining an accessibility certificate or an approval certificate.
(5)A person guilty of an offence under subsection (4) is liable on summary conviction to a fine not exceeding level 4 on the standard scale.