(1)A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document if an authorised officer has notified the person that the document is to be, or is likely to be, the subject of an information notice addressed to that person, unless subsection (2) applies.
(2)Subsection (1) does not apply if—
(a)at least 6 months has expired since the person was (or was last) so notified, or
(b)an information notice has been given to the person requiring the document to be produced.
Commencement Information
I1S. 61 not in force at Royal Assent, see s. 79(2)
I2S. 61 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2