Regulation 74 Finance: information offencesI1

without reasonable excuse, refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request under regulation 72 (finance: powers to request information);

knowingly or recklessly gives any information, or produces any document, which is false in a material particular in response to such a request;

with intent to evade any provision of regulation 72 or 73 (finance: production of documents), destroys, mutilates, defaces, conceals or removes any document;

otherwise intentionally obstructs the Treasury in the exercise of their powers under regulation 72 or 73.