SCHEDULES

SCHEDULE 22 Tonnage tax

Part IV The training requirement

Offences

35

(1)

It is an offence for a person to provide for any of the purposes of this Part of this Schedule information that he knows or has reasonable cause to believe is false in a material particular.

(2)

A person committing any offence under this Part of this Schedule, is liable—

(a)

on summary conviction, to a fine not exceeding the statutory maximum, and

(b)

on conviction on indictment, to a fine.