(1) This section applies in the case of proceedings before the Tribunal in respect of -

(a) a decision of the FCA or the PRA;

(b) a decision of the Bank of England; or

(c) a decision of a person relating to the assessment of any compensation or consideration under the Banking (Special Provisions) Act 2008 [2008 c. 2.], the Banking Act 2009 [2009 c. 1.] or the Financial Services and Markets Act 2023.

(2) A person is guilty of an offence if that person, without reasonable excuse -

(a) refuses or fails -

(i) to attend following the issue of a summons by the Tribunal; or

(ii) to give evidence; or

(b) alters, suppresses, conceals or destroys, or refuses to produce a document which he may be required to produce for the purposes of proceedings before the Tribunal.

(3) A person guilty of an offence under subsection (2)(a) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(4) A person guilty of an offence under subsection (2)(b) is liable -