SCHEDULES

SCHEDULE 2 Additional Provisions with Respect to Levies on Intermediaries

Statements for the purposes of section 20

4

1

Any person who causes or permits to be included in a statement sent to the Board under paragraph 3 above any information which he knows to be false in a material particular or recklessly causes or permits to be so included any information which is false in a material particular shall be guilty of an offence and liable—

a

on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both;

b

on summary conviction, to a fine not exceeding £400.

2

Any person who makes default in complying with paragraph 3 above shall be guilty of an offence and liable, on summary conviction, to a fine not exceeding £400.