Finance Act 2012

Offence of concealment etc in connection with file access notice U.K.

21 (1) A person (“P”) commits an offence if P— U.K.

(a) conceals, destroys or otherwise disposes of a required document, or

(b) arranges for the concealment, destruction or disposal of a required document.

(2) A “required document” is a document within sub-paragraph (3) or sub-paragraph (4).

(3) A document is within this sub-paragraph if at the time when P acts—

(a) P is required to provide the document by a file access notice, and

(b) either—

(i) the notice has not been complied with, or

(ii) it has been complied with, but P has been notified in writing by an officer of Revenue and Customs that P must continue to preserve the document (and the notification has not been withdrawn).

(4) A document is within this sub-paragraph if at the time when P acts—

(a) P is not required to provide the document by a file access notice,

(b) P has been informed by an officer of Revenue and Customs that P will be or is likely to be so required, and

(c) no more than 6 months have elapsed since P was, or was last, so informed.

(5) 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.

Modifications etc. (not altering text)

C1 Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)

C2 Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)

Commencement Information

I1 Sch. 38 para. 21 in force at 1.4.2013 by S.I. 2013/279, art. 2