SCHEDULE 1Evidence and Information

4

A person is guilty of an offence if he—

a

without reasonable excuse refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request made under paragraph 3;

b

knowingly or recklessly gives any information or produces any document which is false in a material particular in response to such a request;

c

otherwise wilfully obstructs the Treasury in the exercise of their powers under this Schedule; or

d

with intent to evade the provisions of this Schedule, destroys, mutilates, defaces, conceals or removes any document.