SCHEDULES
SCHEDULE 36Information and inspection powers
Part 8Offence
Concealing etc documents following informal notification
I154
1
A person is also guilty of an offence (subject to sub-paragraph (2)) if the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of a document after the person has been informed by an officer of Revenue and Customs in writing that—
a
the document is, or is likely, to be the subject of an information notice addressed to that person, and
b
an officer of Revenue and Customs intends to seek the approval of the F1tribunal to the giving of the notice under paragraph 3 or 5 in respect of the document.
2
A person is not guilty of an offence under this paragraph 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.