SCHEDULES
C1C2C3C4SCHEDULE 38Tax agents: dishonest conduct
Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
PART 2Establishing dishonest conduct
Offence of concealment etc in connection with conduct notice
I16
1
A person (“P”) commits an offence if, after a relevant event has occurred, P—
a
conceals, destroys or otherwise disposes of a material document, or
b
arranges for the concealment, destruction or disposal of a material document.
2
A “relevant event” occurs if—
a
a conduct notice is given to an individual, or
b
an individual is informed by an officer of Revenue and Customs that a conduct notice will be or is likely to be given to the individual.
3
A “material document” is any document that could be sought under paragraph 8 as a result of the giving of the conduct notice.
4
If P acts after the event described in sub-paragraph (2)(a), no offence is committed if P acts—
a
after the determination has been set aside,
b
more than 4 years after the conduct notice was given, or
c
without knowledge of that event.
5
If P acts before that event but after the event described in sub-paragraph (2)(b), no offence is committed if P acts—
a
more than 2 years after the individual was, or was last, so informed, or
b
without knowledge of the event described in sub-paragraph (2)(b).
6
P acts without knowledge of an event if P—
a
is not the individual with respect to whom the event has occurred, and
b
does not know, and could not reasonably be expected to know, that the event has occurred.
7
A person guilty of an offence under this paragraph is liable—
a
on summary conviction, to a fine not exceeding the statutory maximum, and
b
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.
Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)