# Pensions Act 2004, Section 102A: Offences

Extent: E+W+S

(1) This section applies in respect of proceedings before a tribunal in relation to a decision of the Regulator.
(2) A person is guilty of an offence if that person, without reasonable excuse, refuses or fails—
(a) to attend following the issue of a summons by the tribunal; or
(b) to give evidence.
(3) A person guilty of an offence under subsection (2) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(4) A person is guilty of an offence if that person, without reasonable excuse—
(a) alters, suppresses, conceals or destroys a document which that person is or is liable to be required to produce for the purposes of proceedings before the tribunal; or
(b) refuses to produce a document when so required.
(5) A person guilty of an offence under subsection (4) is liable—
(a) on summary conviction, to a fine not exceeding the statutory maximum;
(b) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both.
(6) In this section “document” includes information recorded in any form and, in relation to information recorded otherwise than in a legible form, references to its production include references to producing a copy of the information in a legible form, or in a form from which it can readily be produced in a legible form.

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Source: https://www.legislation.gov.uk/ukpga/2004/35/section/102A (the official version)
Page: https://openlegislation.uk/pensions-act-2004/section-102A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.