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3.—(1) In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland it is an offence for any person to—
(a)make a false statement in an application in a case;
(b)alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or
(c)fail to attend, or give evidence, when required to do so in accordance with tribunal rules.
(2) It is a defence for a person charged with an offence under paragraph (1) to prove that the person had a reasonable excuse for acting in the way charged.
(3) A person who is guilty of an offence under paragraph (1) is liable on summary conviction to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both).
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