Criminal Justice (Perjury and Related Offences) Act 2021

False statutory declarations and other false statements without oath

6. (1) A person commits an offence if he or she, otherwise than on oath, gives or causes to be given, or adduces or causes to be adduced, a statement that is false in any material respect, and he or she knows to be false and the statement is made in any of the following:

(a) a statutory declaration;

(b) a statement of truth made in place of a statutory declaration in accordance with section 21 of the Act of 2020;

(c) an abstract, account, balance sheet, book, certificate, declaration, entry, estimate, inventory, notice, report, return, or other document which the person is authorised or required to make, attest, or verify, by or under any enactment;

(d) any oral declaration or oral answer which the person is required to make by, under, or in pursuance of any enactment.

(2) This section does not apply in respect of an offence to which section 69 of the Civil Registration Act 2004 applies.