FA 2003U.K.
58(1)FA 2003 is amended as follows.U.K.
(2)In section 93 (information powers)—
(a)in subsection (2), omit the entries relating to Parts 3 and 4 of Schedule 13, and
(b)omit subsections (3) to (6).
(3)Omit section 96 (penalty for assisting in preparation of incorrect return etc).
(4)In Schedule 13 (stamp duty land tax: information powers)—
(a)omit Parts 3 and 4, and
(b)for paragraph 53 substitute—
“53(1)A person commits an offence if the person intentionally—
(a)falsifies, conceals, destroys or otherwise disposes of a relevant document, or
(b)causes or permits the falsification, concealment, destruction or disposal of a relevant document.
(2)A relevant document is a document that the person has been required by an order under Part 6 of this Schedule to deliver.
(3)A person does not commit an offence under this paragraph if the person acts—
(a)with the written permission of the tribunal or an officer of Revenue and Customs, or
(b)after the document has been delivered.
(4)A person does not commit an offence under this paragraph if the person acts after the end of the period of 2 years beginning with the date on which the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction.
(5)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 2 years or a fine or to both.”
Commencement Information
I1Sch. 38 para. 58 in force at 1.4.2013 by S.I. 2013/279, art. 2