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27.—(1) A person making a declaration, or that person’s partner, is liable for a penalty under this regulation if—
(a)the person does, or omits to do, any act as part of a declaration or at any of the other stages in the process of the making of a determination; and
(b)the person’s act or omission involves dishonesty.
(2) The amount of the penalty may not exceed £3,000.
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