PenaltiesU.K.
7U.K.For section 72 of FA 2004 (penalties) substitute—
“72Penalties
(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.”