[133B Offences]

[[133B  Offences]

[(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 or the Banking Act 2009.

(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,

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