Regulation 118 Further offences
A person who provides any information to the appropriate agency in connection with that agency’s functions under these Regulations, or who provides to a scheme operator any information referred to in regulation 45(1), commits an offence if—
the information is false or misleading in a material particular; and
the person provides the information knowing it to be false or misleading, or being reckless as to whether it is false or misleading.
It is an offence for a person to fail without reasonable excuse—
to comply with any requirement imposed in a notice under regulation 110(1); or
to give an officer of an appropriate agency any assistance or information which that officer reasonably requires in the exercise of their powers under regulation 112.
Where in accordance with Schedule 9 there is a group registration, the holding company commits an offence if it does not comply with an obligation referred to in sub-paragraph (1)(b) or (c) or (2)(a) or (b) of paragraph 5 of Schedule 9.
A person commits an offence if that person fails to comply with a compliance notice imposed, or an enforcement undertaking given and accepted, under regulation 121.