# The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015, Regulation 3: Offences in relation to proceedings before the Scottish Tax Tribunals


(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—
(a) make a false statement in an application in a case;
(b) alter, conceal or destroy, or fail to produce, something that is required to be produced in accordance with tribunal rules; or
(c) fail to attend, or give evidence, when required to do so in accordance with tribunal rules.
(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.
(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).

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026182/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.