(1)A person is guilty of an offence if he does any act mentioned in subsection (2) below with a view to securing for himself or another—
(a)the evasion of the whole or part of any charge under this Act in respect of the provision of goods or services to which section 122A above applies,
(b)the reduction, remission or repayment of any such charge, where he or (as the case may be) the other is not entitled to the reduction, remission or repayment,
(c)a payment under this Act (whether to, or for the benefit of, himself or the other) in respect of the cost of obtaining such goods or services, where he or (as the case may be) the other is not entitled to, or to the benefit of, the payment.
(2)The acts referred to in subsection (1) above are—
(a)knowingly making, or causing or knowingly allowing another to make, a false statement or representation, or
(b)in the case of any document or information which he knows to be false in a material particular, producing or providing it or causing or knowingly allowing another to produce or provide it.
(3)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
(4)A person, although he is not a barrister or solicitor, may conduct any proceedings under this section before a magistrates’ court if he is authorised to do so by the Secretary of State.
(5)Proceedings for an offence under this section may be begun within either of the following periods—
(a)the period of three months beginning with the date on which evidence, sufficient in the opinion of the Secretary of State to justify a prosecution for the offence, comes to his knowledge,
(b)the period of 12 months beginning with the commission of the offence.
(6)For the purposes of subsection (5) above, a certificate purporting to be signed by or on behalf of the Secretary of State as to the date on which such evidence as is mentioned in paragraph (a) of that subsection came to his knowledge is conclusive evidence of that date.
(7)Where, in respect of any charge or payment under this Act—
(a)a person is convicted of an offence under this section, or
(b)a person pays any penalty charge, and any further sum by way of penalty, recoverable from him under section 122B above,
he shall not, in a case within paragraph (a) above, be liable to pay any such penalty charge or further sum by way of penalty or, in a case within paragraph (b) above, be convicted of such an offence.
(8)Subsection (4) of section 122A above applies for the purposes of this section as it applies for the purposes of that.
Textual Amendments
F1Ss. 122A-122C inserted (1.11.1999 for E. and 9.2.2001 for W.) by 1999 c. 8, ss. 39(3), 67(1); S.I. 1999/2793, art. 2(1)(a), Sch. 1; S.I. 2001/270, art. 2
Modifications etc. (not altering text)
C1Ss. 122A-122C extended (1.11.1999 for E. and 9.2.2001 for W.) by 1999 c. 8, ss. 39(3), 67(1); S.I. 1999/2793, art. 2(1)(a), Sch. 1; S.I. 2001/270, art. 2