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.