Related Commentary  

111(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 with the requirements of any arrangements entered into in accordance with subsection (1) of that section, or

(b)refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act otherwise than in the exercise of an Inland Revenue power,

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