Paragraph 6
A person (“P”) who—
(a)
fails without reasonable excuse to provide information, or to produce a document, in response to a requirement in this Schedule;
(b)
provides information, or produces a document, which P knows is false in a material particular in response to a requirement in this Schedule;
(c)
recklessly provides information, or produces a document, which is false in a material particular in response to a requirement in this Schedule;
(d)
fails without reasonable excuse to disclose information as required under paragraph 2,
is guilty of an offence.