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Part 3U.K.Income tax, corporation tax and capital gains tax

Chapter 3U.K.Construction industry scheme

Verification, returns [F1, security] etc and penaltiesU.K.

Textual Amendments

[F272PenaltiesU.K.

(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.]

Textual Amendments

F2S. 72 substituted (with effect in accordance with Sch. 6 para. 8 of the amending Act) by Finance Act 2021 (c. 26), Sch. 6 para. 7