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Part VU.K. Enforcement

Modifications etc. (not altering text)

C1Pt. 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)

47 Failure to comply with notice.U.K.

(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.