Regulation 2 Offences in relation to proceedings before the Scottish Tribunals

(1)

In any proceedings before the First-tier Tribunal or the Upper Tribunal 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—

(a)

under paragraph (1)(a), to prove that the false statement was not knowingly made;

(b)

under paragraph (1)(b), to prove that a thing was not knowingly altered, concealed or destroyed;

(c)

under paragraph (1)(b) or (c), to prove that there was a reasonable excuse for having acted in the way charged.

(3)

A person who commits an offence under paragraph (1) is liable—

(a)

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);

(b)

on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine not exceeding £5,000 (or both).