Prospective
Evidence on oathS
3(1)The Commissioner may—S
(a)administer an oath to any person giving evidence to the Commissioner; and
(b)require that person to take an oath.
(2)Any person who refuses to take an oath when required to do so under this paragraph is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a period not exceeding three months.