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Art. 451 is van toepassing met ingang van het aanslagjaar 1992 (art. 341, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

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Hij die een valse getuigenis aflegt, als tolk of als deskundige een valse verklaring aflegt, een of meer getuigen, deskundigen of tolken in een van de door de artikelen 322, 325 en 374 toegelaten informatiegevallen verleidt, wordt gestraft overeenkomstig de bepalingen van de artikelen 220 tot 224 van het Strafwetboek.

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Art. 451 (vervangen) treedt in werking op dezelfde datum als de datum voorzien bij artikel 38 van de wet van 29.02.2024 (B.S. 08.04.2024; Numac: 2024002052) tot invoering van boek I van het Strafwetboek (09.04.2026) (Art. 6 en 24, W 16.05.2024 - B.S. 21.06.2024; Numac: 2024005238)

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Eenieder die opzettelijk een valse getuigenis aflegt, als tolk of als deskundige een valse verklaring aflegt, of een of meer getuigen, deskundigen of tolken in een van de door de artikelen 322, 325 en 374 toegelaten onderzoeken ertoe aanzet, wordt gestraft overeenkomstig de bepalingen van de artikelen 647 tot 650 van het Strafwetboek.

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