PENALTIES FOR INACCURACIES IN INFORMATION PROVIDED IN RESPONSE TO REQUIREMENTS

Related Commentary  

12(1)  This paragraph applies where–

(a)in complying with a notice under paragraph 6(2) or 10(2), or with a requirement imposed under paragraph 9(1)(a), a person provides inaccurate information or produces a document that contains an inaccuracy,

(b)the inaccuracy is material, and

(c)condition A, B or C is met.

12(2)  Condition A is that the inaccuracy is careless or deliberate.

12(3)  An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

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