BreachesN.I.
11.—(1) It shall be a breach of these Regulations if, as a result of having failed to take all reasonable steps necessary to enable it to do so, a seller fails to comply with a requirement mentioned in paragraph (2).
(2) The requirements are to—
(a)charge in accordance with regulation 6;
(b)pay the net proceeds of the charge to the Department in accordance with regulation 8;
(c)keep records in accordance with regulation 9;
(d)retain records in accordance with regulation 9;
(e)supply records in accordance with regulation 10;
(3) It shall be a breach of these Regulations for a seller, without reasonable cause—
(a)to give false or misleading information to the Administrator;
(b)to otherwise obstruct or fail to assist the Administrator in the conduct of its functions under these Regulations.