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Memorandwm Esboniadol
4. A person is guilty of an offence if he—
(a)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 made under paragraph 3;
(b)knowingly or recklessly gives any information or produces any document which is false in a material particular in response to such a request;
(c)otherwise wilfully obstructs the Treasury in the exercise of their powers under this Schedule; or
(d)with intent to evade the provisions of this Schedule, destroys, mutilates, defaces, conceals or removes any document.