Finance Act 2004

72PenaltiesU.K.

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.