Offence of concealment etc in connection with file access noticeU.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by an officer of Revenue and Customs that P must continue to preserve the document (and the notification has not been withdrawn).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)
C1Sch. 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)
C2Sch. 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
I1Sch. 38 para. 21 in force at 1.4.2013 by S.I. 2013/279, art. 2