{
  "url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/regulation-3",
  "json_url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/regulation-3.json",
  "legislation": "sdsi/2015/9780111026182",
  "legislation_title": "The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Offences in relation to proceedings before the Scottish Tax Tribunals",
  "text": "(1) In any proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland it is an offence for any person to—\n(a) make a false statement in an application in a case;\n(b) alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or\n(c) fail to attend, or give evidence, when required to do so in accordance with tribunal rules.\n(2) It is a defence for a person charged with an offence under paragraph (1) to prove that the person had a reasonable excuse for acting in the way charged.\n(3) A person who is guilty of an offence under paragraph (1) is liable on summary conviction to imprisonment for a term not exceeding 12 months or a fine not exceeding level 5 on the standard scale (or both).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2015/9780111026182/regulation/3",
    "retrieved_at": "2026-10-30T15:35:20.801750+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}