Regulation 28 Finance: information offencesX1
United Kingdom
A person commits an offence if that person—
without reasonable excuse, refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request under regulation 26 (finance: powers to request information);
knowingly or recklessly gives any information, or produces any document, which is false in a material particular in response to such a request;
with intent to evade any provision of regulation 26 or 27 (finance: production of documents), destroys, mutilates, defaces, conceals or removes any document;
otherwise intentionally obstructs the Treasury in the exercise of their powers under regulation 26 or 27.
Where a person is convicted of an offence under this regulation, the court may make an order requiring that person, within such period as may be specified in the order, to comply with the request.
Annotations
Editorial notes
- X1
This statutory instrument was made under a procedure whereby it ceases to have effect at the end of the period of 28 days beginning with the day on which it was made unless, during that period, the instrument is approved by a resolution of each House of Parliament. It was not approved by Parliament within that period and so has ceased to have effect.