Schedule 13, Part IV, paragraph 11(3)

A person who without reasonable excuse— is guilty of an offence. refuses or fails— to attend following the issue of a summons by the Tribunal, or to give evidence, or alters, suppresses, conceals or destroys, or refuses to produce a document which he may be required to produce for the purposes of proceedings before the Tribunal,

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Source: legislation.gov.uk · retrieved 2026-09-04