(1)A person commits an offence if—
(a)the person—
(i)alters, suppresses, conceals or destroys any document to which this subsection applies, or
(ii)causes or permits the alteration, suppression, concealment or destruction of any such document, and
(b)the person does so with the intention of falsifying the document or enabling any person to evade any of the provisions of schedules 3 to 5.
(2)Subsection (1) applies to any book, record or other document which is or is liable to be required to be produced for inspection under paragraph 1 or 3 of schedule 4.
(3)Subsection (4) applies where the relevant person in the case of a supervised organisation, or a person acting on behalf of the relevant person, requests a person holding an office in any such organisation (“the office-holder”) to supply the relevant person with any information which the relevant person reasonably requires for the purposes of any of the provisions of schedules 3 to 5.
(4)The office-holder commits an offence if—
(a)without reasonable excuse, the office-holder fails to supply the relevant person with that information as soon as practicable, or
(b)in purporting to comply with the request, the office-holder knowingly supplies the relevant person with any information which is false in a material particular.
(5)A person commits an offence if, with intent to deceive, the person withholds—
(a)from the relevant person in the case of a supervised organisation, or
(b)from a supervised individual,
any information required by the relevant person or that individual for the purposes of any of the provisions of schedules 3 to 5.
(6)In subsections (1) to (5) any reference to a supervised organisation or individual includes a reference to a former supervised organisation or individual.
(7)A person who commits an offence under subsection (1), (4)(a) or (b) or (5) is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or both),
(b)on conviction on indictment, to imprisonment for a term not exceeding 12 months or to a fine (or both).
(8)In this section—
“supervised individual” means an individual who is a permitted participant,
“supervised organisation” means a permitted participant other than an individual,
“relevant person” means a person who is (or has been), in relation to a permitted participant, the responsible person for the purposes of this Act.