SCHEDULES

C5C1C3C4C2C6C8C9C11C12SCHEDULE 36Information and inspection powers

Annotations:

C7C10C13Part 7Penalties

Annotations:
Modifications etc. (not altering text)
C7

Sch. 36 Pt. 7 applied (13.8.2009) by 2007 c. 11, Sch. 11 para. 2(7) (as substituted by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), Sch. para. 53)

C10

Sch. 36 Pt. 7 applied (1.4.2011) by 1979 c. 2, s. 118G(2) (as inserted by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 15(3); S.I. 2011/777, art. 2)

Concealing, destroying etc documents following informal notification

I1C1443

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)).

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.