Related Commentary  

12(1)  Where a person fraudulently or negligently–

(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory paternity pay, or

(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory paternity pay,

he shall be liable to a penalty not exceeding £300.

12(2)  Where a person fraudulently or negligently–

(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay or statutory shared parental pay, or

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