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46.(1) Where an application is made to the Department under Article 42 or 43 in respect of a debt owed, or contributions to an occupational pension scheme falling to be made, by an employer, the Department may require (a)the employer to provide it with such information as the Department may reasonably require for the purpose of determining whether the application is well-founded; and (b)any person having the custody or control of any relevant records or other documents to produce for examination on behalf of the Department any such document in that person's custody or under his control which is of such a description as the Department may require. (2) Any such requirement shall be made by notice in writing given to the person on whom the requirement is imposed and may be varied or revoked by a subsequent notice so given. (3) If a person refuses or wilfully neglects to furnish any information or produce any document which he has been required to furnish or produce by a notice under this Article he shall be liable on summary conviction to a fine not exceeding #100. (4) If a person, in purporting to comply with a requirement of a notice under this Article, knowingly or recklessly makes any false statement he shall be liable on summary conviction to a fine not exceeding #400.
© 1976 Crown Copyright
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URL: http://www.bailii.org/nie/legis/num_act/irio1976436/s1976.html