s 72 Penalties
(1) This section applies in a case within subsection (2), (3) or (4). (2) A case is within this subsection if a person (“A”)— (a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or (b) recklessly makes a statement, or furnishes a document, which is false in a material particular, for the purpose of becoming registered for gross payment or for payment under deduction. (3) A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so — (a) makes a statement, or furnishes a document, which A knows to be false in a material particular, or (b) recklessly makes a statement, or furnishes a document, which is false in a material particular, for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction. (4) A case is within this subsection if a person (“A”) who exercises influence or control over another person (“B”) or is in a position to do so— (a) encourages B to make a statement, or furnish a document, which A knows to be false in a material particular, or (b) encourages B to make a statement or furnish a document— (i) which is false in a material particular, and (ii) where A is reckless as to whether the statement or document is false in a material particular, for the purpose of enabling or facilitating B to become registered for gross payment or for payment under deduction. (5) In a case where this section applies, A is liable to a penalty not exceeding £3,000.