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HMRC internal manual

Tonnage Tax Manual

Schedule 22 Finance Act 2000: Part IV the training requirement - Para 35 offences


(1) It is an offence for a person to provide for any of the purposes of this Part of this Schedule information that he knows or has reasonable cause to believe is false in a material particular.

(2) A person committing any offence under this Part of this Schedule, is liable-

(a) on summary conviction, to a fine not exceeding the statutory maximum, and

(b) on conviction on indictment, to a fine.


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