Finance Act 2014, Paragraph 7 is up to date with all changes known to be in force on or before 06 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.
7(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 in writing that the person is, or is likely, to be given a notice under [F1section 255 or 257, or under Schedule 36 of FA 2008 as it has effect as a result of section 272A,] the effect of which will, or is likely to, require the production of the document.U.K.
(2)Sub-paragraph (1) does not apply if the person acts—
(a)at least 6 months after the person was, or was last, informed as described in sub-paragraph (1), or
(b)after the person becomes subject to a duty under [F2section 255 or 257, or under Schedule 36 of FA 2008 as it has effect as a result of section 272A,] which requires the document to be produced.
(3)A person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of sub-paragraph (1), is taken to have failed to comply with the duty to produce the document under the provision concerned (but see sub-paragraph (4)).
(4)If a person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document which is subject to a duty under more than one of the provisions mentioned in sub-paragraph (1) then—
(a)in a case where a duty under section 255 applies, the person will be taken to have failed to comply only with that provision, or
(b)in a case where a duty under section 255 does not apply, the person will be taken to have failed to comply only with section 257.
Textual Amendments
F1Words in Sch. 35 para. 7(1) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(7)(a)
F2Words in Sch. 35 para. 7(2)(b) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(7)(b)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
