(1)A person who fraudulently or negligently makes a false statement or representation is liable to a penalty not exceeding £3,000 if, in consequence of the statement or representation—
(a)that person or any other person obtains relief from, or repayment of, tax chargeable under this Part, or
(b)a registered pension scheme makes a payment which is an unauthorised payment.
(2)A person who assists in or induces the preparation of any document which the person knows—
(a)is incorrect, and
(b)will, or is likely to, cause a registered pension scheme to make an unauthorised payment,
is liable to a penalty not exceeding £3,000.
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
