Finance Act 2021

78 Misstatements

(1) A person commits an offence if, for purposes connected with plastic packaging tax, the person—

(a) produces or provides, causes to be produced or provided, or otherwise makes use of any document which is false in a material particular, and

(b) does so intending to deceive any person or to secure that a machine will respond to the document as if it were a true document.

(2) A person commits an offence if, in providing any information under any provision made by or under this Part the person—

(a) makes a statement which the person knows to be false in a material particular, or

(b) recklessly makes a statement which is false in a material particular.

(3) A person guilty of an offence under this section is liable (subject to subsection (4))—

(a) on summary conviction in England and Wales—

(i) to imprisonment for a term not exceeding 6 months,

(ii) to a fine not exceeding £20,000, or

(iii) to both;

(b) on summary conviction in Scotland—

(i) to imprisonment for a term not exceeding 6 months,

(ii) to a fine not exceeding the statutory maximum, or

(iii) to both;

(c) on summary conviction in Northern Ireland—

(i) to imprisonment for a term not exceeding 6 months,

(ii) to a fine not exceeding the statutory maximum, or

(iii) to both;

(d) on conviction on indictment—

(i) to imprisonment for a term not exceeding 7 years,

(ii) to a fine, or

(iii) to both.

(4) In the case of an offence under this section where—

(a) the document referred to in subsection (1) is a return required under any provision made by or under this Part of this Act, or

(b) the information referred to in subsection (2) is contained in or otherwise relevant to such a return,

the maximum amount of the fine on summary conviction is the greater of £20,000 or the statutory maximum (as the case may be), and the amount equal to three times the sum of the amounts (if any) by which the return underestimates any person’s liability to plastic packaging tax.

(5) In subsection (4) the reference to the amount by which a person’s liability to plastic packaging tax is understated is the sum of—

(a) the amount (if any) by which the person’s gross liability was understated, and

(b) the amount (if any) by which any entitlements of the person to tax credits and repayments of plastic packaging tax were overstated.

(6) In subsection (5) “gross liability” means liability to plastic packaging tax before any deduction is made in respect of—

(a) any entitlement to any tax credits, or

(b) any repayment of plastic packaging tax.