This section has no associated Explanatory Notes
18(1)Sub-paragraph (2) applies where a person on whom a requirement has been imposed under paragraph 17(1)—S
(a)refuses or fails, without reasonable excuse—
(i)to comply with the requirement,
(ii)while attending the tribunal proceedings to give evidence, to answer any question,
(b)deliberately alters, conceals or destroys any document which the person is required to produce.
(2)The Court of Session may, on an application made to it by the tribunal—
(a)make such order for enforcing compliance or otherwise as it thinks fit, or
(b)deal with the matter as if it were a contempt of the Court.
Commencement Information
I1Sch. 8 para. 18 in force at 1.4.2015 by S.S.I. 2015/116, art. 2