Section 74(1)

A person commits an offence, if that person— without reasonable excuse, refuses or fails within the time and in the manner specified (or, if no time has been specified, within a reasonable time) to comply with any request under regulation 72 (finance: powers to request information); knowingly or recklessly gives any information, or produces any document, which is false in a material particular in response to such a request; with intent to evade any provision of regulation 72 or 73 (finance: production of documents), destroys, mutilates, defaces, conceals or removes any document; otherwise intentionally obstructs the Treasury in the exercise of their powers under regulation 72 or 73.

← 74 · All articles · 2 →

Source: legislation.gov.uk · retrieved 2026-08-30