111 Offences in connection with notices under Schedule 12

111  Offences in connection with notices under Schedule 12

(1)     A person commits an offence if the person fails without reasonable excuse to comply with a requirement of an audit notice.

(2)     A person commits an offence if, in response to an audit notice—

(a)     the person provides information that is false in a material respect, and

(b)     at the time the person provides it, the person knows

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