Part VIII General

92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

94 Penalty for making false statement or representation.

If any person for the purpose of obtaining any allowance, reduction, rebate, or repayment in respect of any duty under this Act, either for himself or for any other person, or in any return made with reference to any duty under this Act, knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months . . . F3

95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

96 Repeals, construction and short title.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(2) . . . F6 any reference to “the Commissioners” in any . . . F6 Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

5

Part V. of this Act shall be construed together with the M1Stamp Act 1891.

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

7

This Act may be cited as the Finance (1909–10) Act 1910.