Offences and penaltiesE+W
14.—(1) A person is guilty of an offence if without reasonable excuse that person obstructs or causes or permits to be obstructed—
(a)an auditor,
(b)an inspector,
(c)any person who accompanies a relevant auditor or relevant inspector, or
(d)an enforcement officer.
(2) For the purposes of paragraph (1), obstruction includes failure by any person—
(a)to produce records or provide reasonable facilities for copying records, or
(b)to provide relevant information when requested.
(3) A person is guilty of an offence if without reasonable excuse that person supplies information which, in any material particular, is false or misleading.
(4) A person guilty of an offence under this regulation is liable on summary conviction to a fine of any amount.
Commencement Information
I1Reg. 14 in force at 31.1.2020, see reg. 1(2)