[113B Statutory sick pay and statutory maternity pay: fraud and negligence]

[113B  Statutory sick pay and statutory maternity pay: fraud and negligence]

[(1)     Where a person fraudulently or negligently—

(a)     makes any incorrect statement or declaration in connection with establishing entitlement to statutory sick pay or statutory maternity pay, or

(b)     produces any incorrect document or record or provides any incorrect information of a kind mentioned in—

(i)     regulations under section 5(1)(i) and (5), so

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