Section 102A — Pensions Act 2004: Offences

Offences 102A 1 This section applies in respect of proceedings before a tribunal in relation to a decision of the Regulator.

2 A person is guilty of an offence if that person, without reasonable excuse, refuses or fails—

a to attend following the issue of a summons by the tribunal; or b to give evidence.

3 A person guilty of an offence under subsection (2) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

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

a alters, suppresses, conceals or destroys a document which that person is or is liable to be required to produce for the purposes of proceedings before the tribunal; or b refuses to produce a document when so required.

5 A person guilty of an offence under subsection (4) is liable—

a on summary conviction, to a fine not exceeding the statutory maximum;

b on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both.

6 In this section “document” includes information recorded in any form and, in relation to information recorded otherwise than in a legible form, references to its production include references to producing a copy of the information in a legible form, or in a form from which it can readily be produced in a legible form.