26(1)Paragraph 21 of Schedule 1 (power of appointed person to obtain information) is amended as follows.E+W
(2)At the end of sub-paragraph (3) (application of section 31 to notice under paragraph 20) add “ , but subject to sub-paragraph (4). ”
(3)After sub-paragraph (3) add—
“(4)A person guilty of an offence under section 31(1) as it applies in accordance with sub-paragraph (3) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both.
(5)Any person who, in purported compliance with a notice given under this paragraph by an appointed person, knowingly or recklessly provides any information which is false or misleading in a material particular commits an offence and is liable to the penalties mentioned in sub-paragraph (4).
(6)Proceedings for an offence under sub-paragraph (5) may be brought only by or with the consent of the Relevant Authority or the Director of Public Prosecutions.”
(4)The amendments made by this paragraph do not apply in relation to any offence committed or other thing done before the day on which this paragraph comes into force.