Part 3Income tax, corporation tax and capital gains tax
Chapter 3Construction industry scheme
Verification, returns etc and penalties
72Penalties
If a person, for the purpose of becoming registered for gross payment or for payment under deduction,—
a
makes any statement, or furnishes any document, which he knows to be false in a material particular, or
b
recklessly makes any statement, or furnishes any document, which is false in a material particular,
he shall be liable to a penalty not exceeding £3,000.