PART III OTHER RETURNS AND INFORMATION

Production of accounts, books and other information

F120BB Falsification etc. of documents.

(1)

Subject to subsections (2) to (4) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—

(a)

he has been required by a notice under section 20 or 20A above, or

(b)

he has been given an opportunity in accordance with section 20B(1) above,

to deliver, or to deliver or make available for inspection.

(2)

A person does not commit an offence under subsection (1) above if he acts—

(a)

with the written permission of a General or Special Commissioner, the inspector or an officer of the Board,

(b)

after the document has been delivered or, in the case within section 20(3) or (8A) above, inspected, or

(c)

after a copy has been delivered in accordance with section 20B(4) or (14) above and the original has been inspected.

(3)

A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which the notice is given, unless before the end of that period the inspector or an officer of the Board has notified the person in writing that the notice has not been complied with to his satisfaction.

(4)

A person does not commit an offence under subsection (1)(b) above if he acts—

(a)

after the date of the period of six months beginning with the date on which an opportunity to deliver the document was given, or

(b)

after an application for consent to a notice being given in relation to the document has been refused.

(5)

A person guilty of an offence under subsection (1) above shall be 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 two years or to a fine or both.