This Section provides for the offence of providing false information or documents in response to a request for information made under this Part.
	Under subsection (1), an offence is committed if a person produces, or knowingly causes or allows to be produced, any information or document that is materially false, and the person providing it is either aware that it is false or has been reckless as to whether it is. The offence relates to any information or document provided in response to a reasonable requirement made by a person exercising enforcement powers under Part 5.
	Subsections (2) and (3) set out the penalties that may apply in England and Wales, Scotland and Northern Ireland. A person guilty of the offence is liable to imprisonment or a fine or both.
Part 5: Enforcement of Labour Market Legislation Offences Section 140: Offence of providing false information or documents