UK Offence Report

Amendments to the principal Regulations

regulation 4 of The Income Tax (Interest Relief) (Amendment) Regulations 1995

This offence was read from the text as made, and no revised version was available, so a later revocation could not be ruled out. Check the current text at legislation.gov.uk.

What the provision says

4 If in a case to which paragraph (1) applies, the borrower fraudulently or negligently makes any false statement or representation in connection with the making of a claim under regulation 8A, he shall be liable to a penalty not exceeding the amount referred to in that paragraph.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
making a false or misleading statement
Fault element
Mixed — some elements strict, some not
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove the conduct, and - for those elements the provision qualifies (fraudulently) - the state of mind it names. The remaining elements carry no fault requirement, so they are strict.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: both a mens rea word and an objective standard appear in the offence itself.

What would breach regulation 4?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. Entering a figure on a form or return that is known to be wrong under the Income Tax (Interest Relief) (Amendment) Regulations 1995.
  2. Leaving out something the form asks for, where the omission is what makes the answer misleading.
  3. Producing a document to an official that has been altered since it was issued.

Penalty

Mode of trial
Not determined
Maximum fine
Not determined
Maximum prison (summary)
Not determined

no penalty is stated here: this instrument amends another one, and the penalty for the offence is in the instrument being amended.

No penalty was determined from this instrument. It may be in the enabling Act, or in a general penalties provision this pass did not connect to the offence. Absence of a figure here is not evidence that the offence carries no penalty.

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Status not determined
Made
2 May 1995
In force from
4 May 1995
Extent
Not stated

How this was established: read from the text as made; no revised version available, so later revocation could not be ruled out.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

These Regulations make various amendments to the Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236) (“the principal MIRASRegulations”) in connection with the administration of the mortgage interest relief at source (MIRAS) scheme. The amendments made by regulations 4 and 5 are in consequence of provisions contained in section 112 of the Finance Act 1995 (c. 4) relating to the recovery of certain amounts deducted by borrowers, or paid by the Board of Inland Revenue (“the Board”), under the MIRAS scheme. Regulation 1 provides for citation, commencement and effect, and regulation 2 contains a definition. Regulation 3 omits regulation 3(2) of the principal Regulations, thereby abolishing the requirement for a lender to send to the Board a copy of the statutory notice received from a borrower certifying that he meets the required conditions for the operation of MIRAS in connection with loan interest. Regulation 4 inserts a new regulation 8B in the principal Regulations which enables the Board to recover by way of assessment amounts paid in certain circumstances to a borrower under the MIRAS scheme to which he is not entitled. The regulation also enables the Board in such cases to impose penalties for any false statement made fraudulently or negligently by the borrower in connection with the payment of such amounts, or for unreasonable delay on the part of the borrower in notifying the Board that interest on a loan has ceased to qualify for MIRAS. Regulation 5 makes necessary amendments to regulation 19 of the principal Regulations as a result of the insertion by section 112 of the Finance Act 1995 of a new provision (section 374A) in the Income and Corporation Taxes Act 1988 which enables the Board to recover amounts deducted under the MIRAS scheme that should not have been deducted.

Read the full note and every offence in this instrument

Other offences in the same instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.68.

Basis
the provision states a penalty in older drafting
Confidence
0.68 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source