Finance Act 1996

11(1)Section 45 of the 1994 Act (false or misleading declarations and information) shall be amended in accordance with this paragraph.U.K.

(2)After subsection (2) there shall be inserted the following subsection—

(2A)A person who makes a declaration or statement which—

(a)is required to be made in respect of a vehicle by regulations under section 22, and

(b)to his knowledge is either false or in any material respect misleading,

is guilty of an offence.

(3)In subsection (3) (offence of furnishing false or misleading particulars), in paragraph (a), after “required by” there shall be inserted “ virtue of ”.