Section 110(2)

It is an offence for a person, without reasonable excuse,— to fail to comply with any requirement imposed under section 108 above; to fail or refuse to provide facilities or assistance or any information or to permit any inspection reasonably required by an authorised person in the execution of his powers or duties under or by virtue of that section; or to prevent any other person from appearing before an authorised person, or answering any question to which an authorised person may require an answer, pursuant to subsection (4) of that section.

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Source: legislation.gov.uk · retrieved 2026-07-30