278 Offence of concealing etc documents
Finance Act 2014 (2014 c 26) | Legislation

278  Offence of concealing etc documents

(1)     A person is guilty of an offence if—

(a)     the person is required to produce a document by a notice given under section 255,

(b)     the tribunal approved the giving of the notice under section 256, and

(c)

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