78 Misstatements
Finance Act 2021 (2021 c 26) | Legislation

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

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