114.—(1) A person may not, in purported compliance with any requirement imposed by or under these Regulations, knowingly or recklessly give—
(a)the Authority; or
(b)the OFT,
information which is false or misleading in a material particular.
(2) A person may not—
(a)provide any information to another person, knowing the information to be false or misleading in a material particular, or
(b)recklessly provide to another person any information which is false or misleading in a material particular,
knowing that the information is to be used for the purpose of providing information to the Authority in connection with its functions under these Regulations.
(3) A person may not—
(a)provide any information to another person, knowing the information to be false or misleading in a material particular, or
(b)recklessly provide to another person any information which is false or misleading in a material particular,
knowing that the information is to be used for the purpose of providing information to the OFT in connection with their functions under these Regulations.
(4) A person who knows or suspects that an investigation by the OFT under regulation 98 is being or is likely to be conducted may not—
(a)intentionally or recklessly destroy or otherwise dispose of, falsify or conceal a document (as defined by regulation 99(5)) which may be relevant to such an investigation; or
(b)cause or permit its destruction, disposal, falsification or concealment.
(5) A person who contravenes paragraph (1), (2), (3) or (4) is guilty of an offence and is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to a fine.