12. In regulation 31 (penalties), in paragraph (1), for sub-paragraph (b) there shall be substituted the following sub-paragraph—
“(b)in connection with these Regulations or the Community legislation, makes or causes to be made a statement or uses or causes to be used a document which he knows to be false in a material particular or recklessly makes or causes to be made a statement or recklessly uses or causes to be used a document which is false in a material particular; or”.