Charities Act 2009
63.— Any person who states to the Authority that—
(a) an offence under this Act has been or is being committed,
(b) any provision of this Act has not been or is not being complied with, or
(c) an offence under the Act of 2001 has been or is being committed in relation to the property of a charitable organisation,
knowing that statement to be false shall be guilty of an offence.