PART 15Enforcement

False representations for obtaining relief48.

(1)

If a person for the purpose of obtaining rate relief under the principal Order, whether for himself or some other person, or for any other purpose connected with that legislation—

(a)

makes a statement or representation which he knows to be false; or

(b)

produces or furnishes, or knowingly causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular,

he shall be guilty of an offence.

(2)

A person shall be guilty of an offence if—

(a)

there has been a change of circumstances affecting any entitlement of his to rate relief under any provision of the principal Order;

(b)

the change is not a change that is required to be notified;

(c)

he knows that the change affects an entitlement of his to such rate relief; and

(d)

he fails to give a prompt notification of that change in the prescribed manner to the prescribed person.

(3)

For the purposes of paragraph (2) a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs.

(4)

A person guilty of an offence under this regulation shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both.