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106.—(1) It is an offence for a person—
(a)intentionally to obstruct an authorised person in the exercise of the powers or duties of the authorised person under Schedule 9; or
(b)to make a statement—
(i)which that person knows to be false or misleading in a material particular; or
(ii)recklessly and which is false or misleading in a material particular,
where the statement is made in purported compliance with a provision of this Order.
(2) It is an offence for a person—
(a)to fail to comply with an enforcement notice;
(b)where an authorised person exercises the powers or duties under Schedule 9—
(i)to fail or refuse to provide facilities or assistance or to permit any inspection, when reasonably required by an authorised person; or
(ii)to prevent any other person from appearing before an authorised person or answering any question to which an authorised person may require an answer.
(3) It is a defence for a person charged with an offence under paragraph (2) to prove that such person had a reasonable excuse for the matters charged.
(4) It is an offence for a person to pretend to be an authorised person.
(5) It is an offence for a person in control of any premises to refuse to allow the administrator access to those premises contrary to article 87(3) where such access is reasonably required.
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