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.