# The REACH Enforcement Regulations 2008, Regulation 13: Offences

Extent: E+W+S+N.I.

(1) It is an offence for a person—
(a) intentionally to obstruct an authorised person in the exercise or performance of the powers or duties of the authorised person; or
(b) to make a statement—
(i) which that person knows to be false or misleading in a material particular; or
(ii) recklessly and which is false or misleading in a material particular,
where the statement is made in purported compliance with a listed REACH provision or with a requirement to furnish any information imposed by or under these Regulations.
(2) Where an authorised person exercises the powers in Schedule 6 (powers of enforcement), it is an offence for a person—
(a) to fail to comply with—
(i) any requirement imposed by or made under those powers;
(ii) a notice described in that Schedule;
(b) to fail or refuse—
(i) to provide facilities or assistance; or
(ii) to permit any inspection,
when reasonably required by an authorised person;
or
(c) to prevent any other person from appearing before an authorised person, or answering any question to which an authorised person may require an answer.
(3) It is a defence for a person charged with an offence under paragraph (2) to prove that they had a reasonable excuse for the matters with which they are charged.
(4) It is an offence for a person to pretend to be an authorised person.
(5) It is an offence for a person to disclose the information described in paragraph (6) where—
(a) that person received that information from the Commissioners for Revenue and Customs; and
(b) the disclosure has not been made—
(i) with the prior consent of the Commissioners; or
(ii) pursuant to a legal obligation.
(6) The information referred to in paragraph (5) is information which relates to a person whose identity—
(a) is specified in the disclosure; or
(b) may be deduced from the disclosure,
but excludes information about internal administrative arrangements of Her Majesty’s Revenue and Customs (whether relating to Commissioners, officers or others).
(7) It is a defence for a person charged with an offence under paragraph (5) to prove that they believed that—
(a) the disclosure was lawful; or
(b) the information had already and lawfully been made available.
(8) In this regulation, “powers or duties” includes powers or duties exercisable by virtue of a warrant.

---
Source: https://www.legislation.gov.uk/uksi/2008/2852/regulation/13 (the official version)
Page: https://openlegislation.uk/reach-enforcement-regulations-2008/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.