Part 2: The Independent Commission for Reconciliation and Information Recovery (ICRIR) Information for prosecutors Section 27: False statements: offence
This section creates a new criminal offence of making a false statement to the ICRIR in connection with any of its functions under sections 19 to 22 (functions relating to grants of immunity from prosecution).
	Subsection (1) creates the offence of making a false statement. Subsection (2) explains that for the purposes of the offence, a person makes a false statement either by making a statement which that person knows to be false (in a material respect), or by recklessly making a statement which is false (in a material respect).
	Subsection (3) sets out the penalties in each of the three UK jurisdictions which apply if a person is convicted of the new offence. Where a person is convicted on indictment they are liable to imprisonment for up to 2 years and/or an unlimited fine. For summary conviction the maximum penalties vary depending on the jurisdiction.
	Under subsection (4), a prosecution for the new offence may only be brought in Northern Ireland by or with the consent of the Director of Public Prosecutions for Northern Ireland. Equivalent provision is made in respect of prosecutions in England and Wales.