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Finance Act 2012
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Offence of concealment etc in connection with file access notice
This section has no associated Explanatory Notes
21(1)A person (“P”) commits an offence if P—
(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by an officer of Revenue and Customs that P must continue to preserve the document (and the notification has not been withdrawn).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.
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