105 Delay, obstruction etc. of inspector.N.I.
(1)If a person—
(a)wilfully delays or obstructs an [F1authorised officer] in the exercise of any power under this Act [F2other than an Inland Revenue power];
[F3(ab)refuses or neglects to comply with any requirement under section 103BA or 104AA above or with the requirements of any arrangements entered into in accordance with subsection (1) of that section, or];
(b)refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act [F4otherwise than in the exercise of an Inland Revenue power],
he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(2)Where a person is convicted of an offence under [F5subsection (1)(ab) or (b)] above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £40 for each day on which it is continued.
[F6(3)In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 104ZA above or by virtue of [F7an authorisation granted under section 103A or 104A] above.
(4)Where by virtue of [F8an authorisation granted under section 103A or 104A above, any power conferred by section 103B or 103C above] is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 104ZA above included a reference to [F9sections 103B and 103C] above.]
Textual Amendments
F1Words in s. 105(1)(a) substituted (24.2.2003) by 2001 c. 17 (N.I.), ss. 1(6), 17(1); S.R. 2002/406, art. 2(2)(a)
F2Words in s. 105(1)(a) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 4(2)(a); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F3S. 105(1)(ab) substituted (24.2.2003) for word in s. 105(1)(a) by 2001 c. 17 (N.I.), ss. 2(3)(a), 17(1); S.R. 2002/406, art. 2(2)(b)
F4Words in s. 105(1)(b) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 4(2)(b); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F5Words in s. 105(2) substituted (24.2.2003) by 2001 c. 17 (N.I.), ss. 2(3)(b), 17(1); S.R. 2002/406, art. 2(2)(b)
F6S. 105(3)(4) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 4(3); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F7Words in s. 105(3) substituted (2.4.2001) by 2000 c. 4 (N.I.), s. 58, Sch.6 para. 4(a) (with s. 66(6)); S.R. 2001/141, art. 2(1), Sch. Pt. I
F8S. 105(4) substituted (2.4.2001) by 2000 c. 4 (N.I.), s. 58, Sch. 6 para. 4(b)(i) (with s. 66(6)); S.R. 2001/141, art. 2(1), Sch. Pt. I
F9Words in s. 105(4) substituted (2.4.2001) by 2000 c. 4 (N.I.), s.58, Sch. 6 para. 4(b)(ii) (with s. 66(6)); S.R. 2001/141, art. 2(1), Sch. Pt. I
Modifications etc. (not altering text)
C1S. 105 restricted (5.10.1999) by 1999 c. 10, ss. 2(3), 20(2), Sch. 2 Pt. IV para. 12(b)