25 Witnesses and documents: offences

25  Witnesses and documents: offences

(1)     Any person to whom a notice under section 24(1) 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 concerning the subjects specified in the notice,

(c)     deliberately alters, suppresses, conceals

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