CHAPTER 2Other offences and penalties
Offences
13.—(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.
Penalties
14.—(1) A person guilty of an offence under regulation 13 is liable—
(a)on summary conviction to a fine not exceeding the statutory maximum or to imprisonment not exceeding three months, or both;
(b)on conviction on indictment, to a fine or to imprisonment not exceeding two years, or both.