Part 8 Offence
Finance Act 2008 (2008 c 9) | Legislation

Part 8 Offence

Concealing etc documents following information notice

53

(1)     A person is guilty of an offence (subject to sub-paragraphs (2) and (3)) if—

(a)     the person is required to produce a document by an information notice,

(b)     the [tribunal] approved the giving of the notice in accordance with paragraph 3 or 5, and

(c)     the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, that document.

(2)     Sub-paragraph (1) does not apply if the person acts after the document has been produced

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