Vehicle Excise and Registration Act 1994 section 45

False or misleading declarations and information

Section 45 creates criminal offences for making false or misleading declarations, statements, or providing false information in connection with vehicle excise duty, registration, and related matters.

• It is a criminal offence to knowingly make a false or materially misleading declaration when applying for a vehicle licence, trade licence, rebate claim, or allocation of registration marks
• It is also an offence to knowingly make false or misleading declarations required for exempt vehicles (such as vehicles for disabled people) or required under vehicle registration regulations
• Knowingly or recklessly making false statements, or using false documents, when supplying information under regulations about vehicle weight certificates is a criminal offence, as is forging, altering, or lending such certificates with intent to deceive
• Penalties range from a fine on summary conviction up to, on conviction on indictment, two years' imprisonment and/or a fine (imprisonment and fine may both be imposed except in Scotland)