Section 91

Offences relating to PINs 

(1) A person commits an offence if that person uses a false PIN on a tax return or other document used for the purposes of a tax law.

(2) A person who uses the PIN of another person shall be treated as having used a false PIN, unless the PIN has been used in the circumstances specified in section 13(3).

(3) A person commits an offence if the person obtains a PIN using a false document, a forged document or through fraud, misrepresentation or deceit.

Next