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Revenue Scotland and Tax Powers Act 2014

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This is the original version (as it was originally enacted).

Penalties for concealing, destroying etc. documents

198Concealing, destroying etc. documents following information notice

(1)A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document that is the subject of an information notice addressed to the person, unless subsection (2) or (3) applies.

(2)Subsection (1) does not apply if the person acts after the document has been produced to a designated officer in accordance with the information notice, unless a designated officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).

(3)Subsection (1) does not apply, in a case to which section 133 applies, if the person acts after the expiry of the period of 6 months beginning with the day on which a copy of the document was produced in accordance with that section unless, before the expiry of that period, a designated officer made a request for the original document under section 133(2)(b).

199Concealing, destroying etc. documents following information notification

(1)A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document if a designated officer has notified the person that the document is to be, or is likely to be, the subject of an information notice addressed to that person, unless subsection (2) applies.

(2)Subsection (1) does not apply if the person acts after—

(a)at least 6 months has expired since the person was (or was last) so notified, or

(b)an information notice has been given to the person requiring the document to be produced.

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