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Gathering and use of informationS

14Failure to supply required informationS

(1)The Commissioner may take the action mentioned in subsection (3) or (4) (or both actions) where—

(a)a requirement to supply information has been imposed on a person by a written notice under section 12 or 13, and

(b)the person refuses, or fails without reasonable excuse, to supply the information in accordance with the terms of the notice.

(2)The Commissioner may take the action mentioned in subsection (4) where—

(a)a requirement to supply information has been imposed on a person by a written notice under section 12 or 13, and

(b)the Commissioner suspects the person has deliberately altered the information.

(3)The Commissioner may publicise the person’s refusal, or failure, to supply the information.

(4)The Commissioner may report the matter to the Court of Session.

(5)After receiving a report under subsection (4), and hearing any evidence or representations on the matter, the Court may (either or both)—

(a)make any order for enforcement that it considers appropriate,

(b)deal with the matter as if it were a contempt of court.

Commencement Information

I1S. 14 not in force at Royal Assent, see s. 24(2)

I2S. 14 in force at 1.5.2024 by S.S.I. 2024/110, reg. 2(1)