(1)This section applies to a person who—
(a)fails to comply with an information notice, or
(b)deliberately obstructs a designated officer or a person authorised by the officer in the course of an inspection or in the exercise of a power that has been approved by the tribunal under section 147.
(2)The person is liable to a penalty of £300.
(3)The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 198 or 199.
Commencement Information
I1S. 195 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)