543. Offences of providing false or misleading information.

Any person who knowingly or recklessly provides the Pensions Regulator1 with information which is false or misleading in a material particular is guilty of an offence if the information: (1) is provided in purported compliance with a requirement under specified statutory provisions2; (2) is provided in applying for registration of a pension scheme3; or (3) is provided otherwise than as mentioned in head (1) or (2) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Regulator for the purpose of exercising its functions