Part 1 U.K.Statutory leave and pay

Chapter 1 U.K.Paternity and adoption

Administration and enforcement: payU.K.

12 Penalties: fraud etc.U.K.

(1)Where a person fraudulently or negligently—

(a)makes any incorrect statement or declaration in connection with establishing entitlement to [F1ordinary statutory paternity pay], or

(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to [F1ordinary statutory paternity pay],

he shall be liable to a penalty not exceeding £300.

(2)Where a person fraudulently or negligently—

(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay[F2or additional statutory paternity pay], or

(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory adoption pay[F2or additional statutory paternity pay],

he shall be liable to a penalty not exceeding £3,000.

(3)Where an employer fraudulently or negligently makes incorrect payments of [F3ordinary statutory paternity pay], he shall be liable to a penalty not exceeding £300.

(4)Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay[F4or additional statutory paternity pay], he shall be liable to a penalty not exceeding £3,000.

(5)Where an employer fraudulently or negligently—

(a)produces any incorrect document or record, provides any incorrect information or makes any incorrect return, of a kind mentioned in regulations under section 8È, or

(b)receives incorrect payments in pursuance of regulations under section 7,

he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to [F5ordinary statutory paternity pay], £300.

(6)Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.

Textual Amendments