111 Delay, obstruction etc of inspector

111  Delay, obstruction etc of inspector

(1)     If a person—

(a)     intentionally delays or obstructs an [authorised officer] in the exercise of any power under this Act [other than an Inland Revenue power];

[(ab)     refuses or neglects to comply with any requirement under section 109BA or 110AA or with the requirements of any

Powered by Lexis+®

Popular documents