Point in time view as at 01/10/2009.
Finance Act 2003, Paragraph 34 is up to date with all changes known to be in force on or before 07 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.
34(1)A person who has been given notice of intention to apply for an order under paragraph 32 must not—U.K.
(a)conceal, destroy, alter or dispose of any document to which the application relates, or
(b)disclose to any other person information or any other matter likely to prejudice the investigation of the offence to which the application relates.
This is subject to the following qualifications.
(2)Sub-paragraph (1)(a) does not prevent anything being done—
(a)with the leave of the appropriate judicial authority,
(b)with the written permission of an officer of the Board,
(c)after the application has been dismissed or abandoned, or
(d)after any order made on the application has been complied with.
(3)Sub-paragraph (1)(b) does not prevent a professional legal adviser from disclosing any information or other matter—
(a)to, or to a representative of, a client of his in connection with the giving by the adviser of legal advice to the client, or
(b)to any person—
(i)in contemplation or, or in connection with, legal proceedings, and
(ii)for the purposes of those proceedings.
This sub-paragraph does not apply in relation to any information or other matter that is disclosed with a view to furthering a criminal purpose.
(4)A person who fails to comply with the obligation in sub-paragraph (1)(a) or (b) may be dealt with as if he had failed to comply with an order under paragraph 32.
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