Section 47 – Power to obtain information, documents and assistance: offence
153.This section makes it an offence to refuse or fail to provide information, assistance or documents when requested to do so by notice under section 43(5) or 44(3). It is not an offence if the person has a reasonable excuse for not providing what was requested. The section also makes it an offence to intentionally alter, suppress or destroy a document that has been requested under those provisions.
154.Subsection (2) describes the penalties that are attached to this offence. The statutory maximum referred to in subsection (2)(a) is currently £10,000.