208 Offence to fail to assist authorised officer A person must not, without reasonable excuse— (a) refuse to answer a question lawfully asked by an authorised officer (other than a question asked under section 197(2)(e)); or (b) refuse to provide information or produce a document lawfully required by an authorised officer; or (c) fail to comply with a requirement made by an authorised officer under clause 5(2)(f) or (g) of Schedule 2. Sch. s. 209 amended by Nos 43/2022 s. 89, 53/2025 s. 50.

Previous section207Offence to obstruct authorised officer Next section209Offence to destroy or damage notices or documents