53 Offences in relation to investigations under section 52.U.K.
(1)Where any person—
(a)knows or suspects that an investigation under section 52 of this Act is being carried out or is likely to be carried out; and
(b)falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of documents which he knows or suspects or has reasonable grounds to suspect are or would be relevant to such an investigation,
he shall be guilty of an offence.
(2)In proceedings against a person for an offence under subsection (1) above, it shall be a defence to prove—
(a)that he did not know or suspect that by acting as he did he was likely to prejudice the investigation; or
(b)that he had lawful authority or reasonable excuse for acting as he did.
(3)A person guilty of an offence under subsection (1) above shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding seven years or to a fine or to both; and
(b)on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both.
(4)Any person who fails to comply with a requirement imposed on him under the said section 52 shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding level 5 on the standard scale or to both.
(5)In proceedings against a person for an offence under subsection (4) above, it shall be a defence to prove that he had a reasonable excuse for acting as he did.