C2 Part VI Enforcement

Annotations:
Modifications etc. (not altering text)
C2

Pt. VI: power to amend conferred (7.2.1994) by 1993 c. 49, s.173; S.R. 1994/17, art. 2

Inspection

C1C3105 Delay, obstruction etc. of inspector.

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;

F3ab

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.

F63

In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by F8virtue of section 104ZA above or by virtue of F7an authorisation granted under section 103A or 104A above.

F94

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