Version Superseded: 20/03/2014
Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Concealing, destroying etc documents following informal notification is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
43(1)A person must not conceal, destroy or otherwise dispose of, or arrange for the concealment, destruction or disposal of, a document if an officer of Revenue and Customs has informed the person that the document is, or is likely, to be the subject of an information notice addressed to that person (subject to sub-paragraph (2)).U.K.
(2)Sub-paragraph (1) does not apply if the person acts after—
(a)at least 6 months has expired since the person was, or was last, so informed, or
(b)an information notice has been given to the person requiring the document to be produced.
Commencement Information
I1Sch. 36 para. 43 in force at 1.4.2009 by S.I. 2009/404, art. 2
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