12 Penalties: fraud etc

12  Penalties: fraud etc

(1)     Where a person fraudulently or negligently—

(a)     makes any incorrect statement or declaration in connection with establishing entitlement to [. . . statutory paternity pay] [or statutory parental bereavement pay], or

(b)     provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to [. . . statutory paternity pay] [or statutory parental bereavement pay],

he shall be liable to a penalty not exceeding £300.

(2)

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