Part 3Income tax, corporation tax and capital gains tax
Chapter 3Construction industry scheme
Verification, returns , security etc and penalties
F172Penalties
(1)
This section applies in a case within subsection (2), (3) or (4).
(2)
A case is within this subsection if a person (“A”)—
(a)
makes a statement, or furnishes a document, which A knows to be false in a material particular, or
(b)
recklessly makes a statement, or furnishes a document, which is false in a material particular,
for the purpose of becoming registered for gross payment or for payment under deduction.
(3)
A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so —
(a)
makes a statement, or furnishes a document, which A knows to be false in a material particular, or
(b)
recklessly makes a statement, or furnishes a document, which is false in a material particular,
for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.
(4)
A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so—
(a)
encourages B to make a statement, or furnish a document, which A knows to be false in a material particular, or
(b)
encourages B to make a statement or furnish a document—
(i)
which is false in a material particular, and
(ii)
where A is reckless as to whether the statement or document is false in a material particular,
for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction.
(5)
In a case where this section applies, A is liable to a penalty not exceeding £3,000.