29 March 2011
This section creates a number of offences in relation to refusals to provide or otherwise failing to give evidence in accordance with a request under section 28. It would also be an offence to refuse to take an oath or make an affirmation under section 30. In the case of refusals to attend, give evidence or produce documents, the section provides for a defence of reasonable excuse. Maximum penalties for an offence under this section will be a fine up to level 5 (£5,000) on the standard scale or three months’ imprisonment.