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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 8 October 2014 - onwards
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Regulation 21 Offences under Part 4

(1) A person who -

(a) obstructs or impedes a reviewer in the preparation of a report under this Part, or

(b) in relation to the preparation of a report under this Part, gives information to a reviewer that the person knows to be false or misleading in a material particular,

commits an offence.

(2) A person who is a reviewer that, in relation to the preparation of a report under this Part, gives information to the Bank which the reviewer knows to be false or misleading in a material particular commits an offence.

(3) A person who commits an offence under paragraph (1) or (2) is liable -

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €250,000 or imprisonment for a term not exceeding 3 years, or both.

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