122. Offences in relation to false returns, claims etc. | Finance Act, 2001 (No. 7) | Better Regulation

AI Summary of 122. Offences in relation to false returns, claims etc.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 13 February 2023 - onwards

122. Offences in relation to false returns, claims etc.

It is an offence under this section for any person to deliver any incorrect return, statement or accounts or to furnish any incorrect information -

(a) in connection with -

(i) any claim for relief or repayment under excise law,

(ii) the granting of a licence under section 101 of the Finance Act 1999, or

(iii) any application for -

(I) authorisation as an authorised warehousekeeper, or approval of a tax warehouse, under section 109,

(II) authorisation as a registered consignor under section 109A,

(III) authorisation as a registered consignee under section 109IA,

(IV) approval as a tax representative under section 109U, or

(V) registration as a certified consignor or certified consignee under section 109RA(4),

or

(b) for any other purposes in relation to any duty of excise.

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