45 Witnesses and documents: offences

45  Witnesses and documents: offences

(1)     Subject to subsection (9) of section 44, any person to whom a notice under subsection (7) of that section has been given who—

(a)     refuses or fails to attend proceedings as required by the notice;

(b)     refuses or fails, when attending proceedings as required by the notice, to answer any question relating to the matters specified in the notice;

(c)     deliberately alters, suppresses, conceals or destroys

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