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Finance Act 2014
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278Offence of concealing etc documentsU.K.
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Nodiadau Esboniadol
(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)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 an officer of Revenue and Customs in accordance with section 255, unless the officer has notified the person in writing that the document must continue to be available for inspection (and has not withdrawn the notification).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 268(1) applies, if the person acts after the end of the expiry of 6 months beginning with the day on which a copy of the document was produced in accordance with that section unless, before the expiry of that period, an officer of Revenue and Customs makes a request for the original document under section 268(2)(b).
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