49—(1) A person commits an offence if the person—
(a)refuses or fails to provide information as required by an information notice, and
(b)does not have a reasonable excuse for that refusal or failure.
(2) A person commits an offence if—
(a)the person provides information in response to an information notice,
(b)the information is false or misleading in a material particular, and
(c)the person knows that it is, or is reckless as to whether it is, false or misleading.
(3) A person guilty of an offence under subsection (1) or (2) is liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(4) Information provided by a person in response to an information notice may be used in criminal proceedings as evidence against the person only where subsection (5) or (6) applies.
(5) This subsection applies where the person is being prosecuted for an offence under Article 7 or 10 of the Perjury (Northern Ireland) Order 1979 (false statutory declarations and other false unsworn statements).
(6) This subsection applies where the person is being prosecuted for any other offence and—
(a)in giving evidence the person makes a statement inconsistent with the information provided in response to the notice, and
(b)evidence relating to that information is adduced, or a question about it is asked, by or on behalf of the person.
Commencement Information
I1S. 49 in operation at 1.4.2019 by S.R. 2019/39, art. 2 (with art. 3)