[SCHEDULE 3A Health in Pregnancy Grant: Civil Penalty for Fraud, etc]

[SCHEDULE 3A Health in Pregnancy Grant: Civil Penalty for Fraud, etc]

[Penalty

1

(1)     This paragraph applies where a person fraudulently or negligently—

(a)     makes an incorrect statement or declaration in or in connection with a claim for health in pregnancy grant, or

(b)     gives incorrect information or evidence in response to a requirement imposed on the person by virtue of section 5.

(2)     The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty on the person.

(3)     The amount of a penalty imposed under this paragraph—

(a)     is to be determined by the Commissioners, but

(b)     may not exceed the amount of the grant.

(4)     A penalty imposed under this paragraph becomes payable

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