SCHEDULE 2Investigations: supplementary provisions on witnesses and documents

Evidence on oath

3

1

The Commissioner may—

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.