C4C5C6C7Part XI Information Gathering and Investigations

Annotations:
Modifications etc. (not altering text)
C4

Pt. 11 modified (1.12.2001) by S.I. 2001/2657, arts. 1(1), 18(2) (which was revoked (8.10.2001) by S.I. 2001/3083, arts. 1(2), 23); S.I. 2001/3538, art. 2(1)

Pt. 11 modified (1.12.2001) by S.I. 2001/3083, arts. 1(2), 18(2)(4); S.I. 2001/3538, art. 2(1)

Pt. 11 extended (with modifications) (1.12.2001) by S.I. 2001/3646, arts. 1(1), 6-9

C6

Pt. 11 applied (with modifications) (11.2.2010) by The Cross-Border Payments in Euro Regulations 2010 (S.I. 2010/89), reg. 19, Sch. para. 2

Offences

C1C2C3177 Offences.

1

If a person other than the investigator (“the defaulter”) fails to comply with a requirement imposed on him under this Part the person imposing the requirement may certify that fact in writing to the court.

2

If the court is satisfied that the defaulter failed without reasonable excuse to comply with the requirement, it may deal with the defaulter (and in the case of a body corporate, any director or officer) as if he were in contempt F1; and “officer”, in relation to a limited liability partnership, means a member of the limited liability partnership..

3

A person who knows or suspects that an investigation is being or is likely to be conducted under this Part is guilty of an offence if—

a

he falsifies, conceals, destroys or otherwise disposes of a document which he knows or suspects is or would be relevant to such an investigation, or

b

he causes or permits the falsification, concealment, destruction or disposal of such a document,

unless he shows that he had no intention of concealing facts disclosed by the documents from the investigator.

4

A person who, in purported compliance with a requirement imposed on him under this Part—

a

provides information which he knows to be false or misleading in a material particular, or

b

recklessly provides information which is false or misleading in a material particular,

is guilty of an offence.

5

A person guilty of an offence under subsection (3) or (4) is liable—

a

on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;

b

on conviction on indictment, to imprisonment for a term not exceeding two years or a fine, or both.

6

Any person who intentionally obstructs the exercise of any rights conferred by a warrant under section 176 is guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding level 5 on the standard scale, or both.

7

“Court” means—

a

the High Court;

b

in Scotland, the Court of Session.