C1PART 7Investigatory powers of Revenue Scotland
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designated officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).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).
Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6