CONCEALING ETC DOCUMENTS FOLLOWING INFORMATION NOTICE

Related Commentary  Related HMRC Manuals

53(1)  A person is guilty of an offence (subject to sub-paragraphs (2) and (3)) if–

(a)the person is required to produce a document by an information notice,

(b)the tribunal approved the giving of the notice in accordance with paragraph 3 or 5, and

(c)the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, that document.

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