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 First-tier 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.
(2)Sub-paragraph (1) does not apply if the person acts after the document has been produced to an officer of Revenue and Customs in accordance with the information notice, unless an officer of Revenue and Customs has notified the person in writing that the document must continue to be available for inspection (and has not withdrawn the notification).
(3)Sub-paragraph (1) does not apply, in a case to which paragraph 8(1) 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, an officer of Revenue and Customs made a request for the original document under paragraph 8(2)(b).