HC Deb 24 September 1909 vol 11 c904

If any person for the purpose of obtaining any allowance, rebate, or repayment in respect of any duty under this Act, either for himself or for any other person, knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months with hard labour.

Amendments made: After the word "allowance" to insert the word "reduction." After the word "person" ["either for himself or for any other person"] to insert the words "or in any return made with reference to any duty under this Act."—[Mr. Lloyd-George.]