Part VII Miscellaneous and General

Forgery, false statements, etc.

175 Issue of false documents.

If a person issues—

(a)

any such document as is referred to in section 174(5)(a) or (b) of this Act, or

(b)

a test certificate or certificate of conformity (within the meaning of Part II of this Act),

and the document or certificate so issued is to his knowledge false in a material particular, he is guilty of an offence.