A person shall not, in purported compliance with any provision of the Council Regulation or these Regulations, make a statement or produce, lodge or deliver any return, report, account or other document, knowing it to be false, or recklessly make a statement or produce, lodge or deliver any such document false in a material particular.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 August 1989 - onwards