C1C2Part V Enforcement
Annotations:
47 Failure to comply with notice.
1
A person who fails to comply with an enforcement notice, an information notice or a special information notice is guilty of an offence.
2
A person who, in purported compliance with an information notice or a special information notice—
a
makes a statement which he knows to be false in a material respect, or
b
recklessly makes a statement which is false in a material respect,
is guilty of an offence.
3
It is a defence for a person charged with an offence under subsection (1) to prove that he exercised all due diligence to comply with the notice in question.
Pt. V applied (with modifications) (1.3.2000) by S.I. 1999/2093, reg. 36(1), Sch. 4
Pt. V applied (with modifications) (1.3.2000) by S.I. 2000/190, art. 5(2)