Part X Enforcement Officers and Powers

Inspection etc powers

C9C6C15C17C13C3C14C19C18C12C10C8C11C16260 Provisions supplementary to section 259.

C4C5C7C2C11

A person who—

a

intentionally obstructs an inspector in the exercise of any power available to him under section 259; or

b

without reasonable excuse, does not comply with a requirement imposed in pursuance of section 259 or prevents another person from complying with such a requirement; or

c

without prejudice to the generality of paragraph (b) above, makes a statement or signs a declaration which he knows is false, or recklessly makes a statement or signs a declaration which is false, in purported compliance with a requirement made in pursuance of subsection (2)(i) of section 259,

shall be liable—

i

on summary conviction, to a fine not exceeding the statutory maximum;

ii

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

C4C5C7C2C12

Nothing in section 259 shall be taken to compel the production by any person of a document of which he would on grounds of legal professional privilege be entitled to withhold production on an order for discovery in an action in the High Court or, as the case may be, on an order for the production of documents in an action in the Court of Session.

3

A person who complies with a requirement imposed on him in pursuance of paragraph (i)(i) or (k) of subsection (2) of section 259 shall be entitled to recover from the person who imposed the requirement such sums in respect of the expenses incurred in complying with the requirement as are prescribed by regulations made by the Secretary of State.

4

Regulations under subsection (3) above may make different provision for different circumstances.

5

Any payments under subsection (3) above shall be made out of money provided by Parliament.