Oaths Act 1900

In all cases where by this Part, or under the authority thereof, or by virtue of any power or authority hereby given, a declaration—

is substituted in lieu of an oath or affidavit, or

is directed or authorised to be made and subscribed, although not substituted in lieu of an oath or affidavit,

any person who wilfully and corruptly makes and subscribes any such declaration, knowing the same to be untrue in any material particular, and who derives or attempts to derive a material benefit as a consequence of the untrue particular is guilty of an offence and is liable on conviction on indictment to imprisonment for a term not exceeding 7 years.