Section 133B(2)

A person is guilty of an offence if that person, without reasonable excuse— 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