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49.—(1) If a person for the purpose of obtaining rate relief under the principal Order, whether for himself or some other person, or for any other purpose connected with that legislation—
(a)makes a statement or representation which he knows to be false; or
(b)produces or furnishes, or knowingly causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular,
he shall be guilty of an offence.
(2) A person shall be guilty of an offence if—
(a)there has been a change of circumstances affecting any entitlement of his to rate relief under any provision of the principal Order;
(b)the change is not a change that is required to be notified;
(c)he knows that the change affects an entitlement of his to such rate relief; and
(d)he fails to give a prompt notification of that change in the prescribed manner to the prescribed person.
(3) For the purposes of paragraph (2) a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs.
(4) A person guilty of an offence under this regulation shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both.
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