Schedule 4, paragraph 5(1)

A person who— fails without reasonable excuse to comply with a notice under this Schedule, or provides information in response to such a notice that the person knows or suspects to be false or misleading, commits an offence. A person guilty of such an offence is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

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