SCHEDULES

SCHEDULE 2Inquiries, Investigations and Assessments

13Evidence

1

A person commits an offence if without reasonable excuse he—

a

fails to comply with a notice under paragraph 9 or an order under paragraph 12(2),

b

falsifies anything provided or produced in accordance with a notice under paragraph 9 or an order under paragraph 12(2), or

c

makes a false statement in giving oral evidence in accordance with a notice under paragraph 9.

2

A person who is guilty of an offence under this paragraph shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.