C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 7Offences relating to information notices

I1C1155C1Offence of concealing etc. documents following information notice

1

A person commits an offence if—

a

the person is required to produce a document by an information notice the giving of which was approved by the tribunal, and

b

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

2

Subsection (1) does not apply if the person acts after the document has been produced to a designated officer in accordance with the information notice, unless a designated officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).

3

Subsection (1) does not apply, in a case to which section 133 applies, if the person acts after the expiry of the period of 6 months beginning with the day on which a copy of the document was so produced unless, before the expiry of that period, a designated officer made a request for the original document under section 133(2)(b).

4

A person who commits an offence under subsection (1) is liable—

a

on summary conviction, to a fine not exceeding the statutory maximum,

b

on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).