27Failure to comply with a compliance noticeS
This section has no associated Explanatory Notes
(1)Where a person to whom a compliance notice has been issued refuses or fails, without reasonable excuse, to comply with the notice, the Commissioner may report the matter to the Court of Session.
(2)After receiving a report under subsection (1) and hearing any evidence or representations on the matter, the Court may (either or both)—
(a)make such order for enforcement as it considers appropriate,
(b)deal with the matter as if it were a contempt of court.
Commencement Information
I1S. 27 in force at 1.12.2020 by S.S.I. 2020/250, reg. 2