Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
(1)A person commits an offence if—
(a)the person is required to produce a document by an information notice the giving of which was approved by the tribunal, and
(b)the person conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) that document.
(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designated officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).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 so produced unless, before the expiry of that period, a designated officer made a request for the original document under section 133(2)(b).
(4)A person who commits an offence under subsection (1) is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum,
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).
Commencement Information
I1S. 155 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)