Related Commentary  

53(1)  A person commits an offence if the person intentionally–

(a)falsifies, conceals, destroys or otherwise disposes of a relevant document, or

(b)causes or permits the falsification, concealment, destruction or disposal of a relevant document.

53(2)  A relevant document is a document that the person has been required by an order under Part 6 of this Schedule to deliver.

53(3)  A person does not commit an offence under this paragraph if the person acts–

(a)with the written permission of the tribunal or an officer of Revenue and Customs, or

(b)after the document has been delivered.

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