Section 20 — Offences of non-compliance

Extent: E+W+S

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(1) A regulated body commits an offence if it—

(a) fails to provide information as required by an information notice,

(b) provides, in purported compliance with an information notice, information that is false or misleading in a material respect, or

(2) It is a defence for the regulated body to prove that it took all reasonable precautions and exercised all due diligence to avoid the commission of the offence.

(3) A person commits an offence if—

(a) the person is an individual identified in an information notice as described in section 19(2)(a),

(b) the person has been made aware of the contents of the notice, and

(i) fails, without reasonable excuse, to attend at the place and time specified in the notice or provide information as required by the notice, or

(ii) provides, in purported compliance with the notice, information that is false or misleading in a material respect, knowing it to be so or being reckless as to whether it is.

(4) A person commits an offence if—

(a) the person is an individual identified in an interview notice as described in section 19(2)(a),

(b) the person has been made aware of the notice, and

(i) fails, without reasonable excuse, to attend at the place and time specified in the notice,

(ii) on being interviewed further to the notice, fails, without reasonable excuse, to answer a question, or

(iii) on being interviewed further to the notice, answers a question in a way that is false or misleading in a material particular, knowing it to be so or being reckless as to whether it is.

(5) A person commits an offence if—

(a) the person destroys, suppresses or alters, or causes or permits the destruction, suppression or alteration of, any information, and

(b) the person does so with the intention of preventing the provision of accurate information in response to an information notice, or at an interview undertaken further to an interview notice.

(6) In subsection (5)—

(a) the reference to information required to be provided by an information notice includes anything in or on which that information is recorded;

(b) the references to suppressing information include destroying the means of reproducing information recorded otherwise than in a legible form.

(7) A person who commits an offence under this section is liable—

(a) on summary conviction in England or Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);

(b) on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum (or both);