s 99A Declaration by responsible person as to statement of accounts under section 96A
(1) Each statement of accounts prepared under section 96A must, when delivered to the Commission, be accompanied by a declaration which complies with subsection (2) and is signed by the responsible person. (2) The declaration must state— (a) that the responsible person has examined the statement in question; and (b) that to the best of that person's knowledge and belief it is a complete and correct statement of accounts as required by law. (3) A person commits an offence if— (a) that person knowingly or recklessly makes a false declaration under this section; or (b) subsection (1) is contravened without reasonable excuse at a time when that person is the responsible person in the case of the recognised third party to which the statement of accounts relates.