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268.—(1) A person commits an offence if the person—
(a)makes, in a relevant document, an entry or statement which is false; and
(b)does so knowing that the entry or statement is false or being reckless as to whether it is false.
(2) A person commits an offence if—
(a)with intent to deceive, the person makes use of an entry or statement in a relevant document;
(b)the entry or statement is false; and
(c)the person knows it to be false.
(3) In this section “relevant document” means any of the following—
(a)a statement of incapacity for the purposes of section 13;
(b)a relevant certificate (as defined by section 18) for the purposes of section 16 or 17 (second opinions);
(c)a report under section 39 or any provision of Schedule 1, 2 or 3 (medical reports etc);
(d)an application under Schedule 1, an authorisation granted by a panel under that Schedule, or an extension by a panel of such an authorisation;
(e)an application under paragraph 4 of Schedule 4 (application for registration of lasting power of attorney);
(f)a report under any provision of Part 10 (criminal justice).
(4) A person guilty of an offence under this section is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum or both;
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine or both.
(5) The Department may by regulations amend subsection (3).
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