Finance Act 2003

Part 8 Falsification etc of documents

Falsification etc of documents

53 (1) A person commits an offence if he intentionally—

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

(b) causes or permits the falsification, concealment, destruction or disposal of,

a document to which this paragraph applies.

(2) This paragraph applies to any document that the person—

(a) has been required by a notice under Part 1, 2, 3 or 5 of this Schedule, or an order under Part 6 of this Schedule, to deliver, or to deliver or make available for inspection, or

(b) has been given an opportunity in accordance with paragraph 1(3), 6(3), 11(3) or 14(3) to deliver, or to deliver or make available for inspection.

(3) A person does not commit an offence under this paragraph if he acts—

(a) with the written permission of a General or Special Commissioner or an officer of the Board,

(b) after the document has been delivered or, in a case within Part 2 of this Schedule, inspected, or

(c) after a copy has been delivered in accordance with paragraph 23(1) or 27(3) and the original has been inspected.

(4) A person does not commit an offence under this paragraph as it applies by virtue of sub-paragraph (2)(a) if he acts after the end of the period of two years beginning with the date on which the notice is given or the order is made, unless before the end of that period an officer of the Board has notified the person, in writing, that the notice or order has not been complied with to his satisfaction.

(5) A person does not commit an offence under this paragraph as it applies by virtue of sub-paragraph (2)(b) if he acts—

(a) after the end of the period of six months beginning with the date on which an opportunity to deliver the document was given, or

(b) after an application for consent to a notice being given in relation to the document has been refused.

(6) A person guilty of an offence under this paragraph 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 two years or a fine or to both.