Finance Act 2021

7 U.K. For section 72 of FA 2004 (penalties) substitute—

“72 Penalties

(1) This section applies in a case within subsection (2), (3) or (4).

(2) A case is within this subsection if a person (“A”)—

(a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or

(b) recklessly makes a statement, or furnishes a document, which is false in a material particular,

for the purpose of becoming registered for gross payment or for payment under deduction.

(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 —

(a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or

(b) recklessly makes a statement, or furnishes a document, which is false in a material particular,

for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.

(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—

(a) encourages B to make a statement, or furnish a document, which A knows to be false in a material particular, or

(b) encourages B to make a statement or furnish a document—

(i) which is false in a material particular, and

(ii) where A is reckless as to whether the statement or document is false in a material particular,

for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.

(5) In a case where this section applies, A is liable to a penalty not exceeding £3,000.”