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
F1Words in s. 12(1) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(2); S.I. 2010/495, art. 4(d)
F2Words in s. 12(2) inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(3); S.I. 2010/495, art. 4(d)
F3Words in s. 12(3) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(2); S.I. 2010/495, art. 4(d)
F4Words in s. 12(4) inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(3); S.I. 2010/495, art. 4(d)
F5Words in s. 12(5) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(4); S.I. 2010/495, art. 4(d)