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26.—(1) A person making a declaration, or that person’s partner, is liable to a penalty under this regulation if the person provides false or misleading information, or makes or provides false or misleading statements, as part of a declaration or at any of the other stages in the process of the making of a determination under regulation 17 (including a review under regulation 21) and—
(a)the inaccuracy is due to a failure by the person providing the information or statements to take reasonable care;
(b)the person knows of the inaccuracy at the time the information or statement is provided but does not inform the Commissioners at that time; or
(c)the person later discovers the inaccuracy and fails to take reasonable steps to inform the Commissioners.
(2) The amount of a penalty under this regulation may not exceed £500.
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