Revenue Scotland and Tax Powers Act 2014

199Concealing, destroying etc. documents following information notificationS
This adran has no associated Nodiadau Esboniadol

(1)A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document if a designated 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 the person acts after—

(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. 199 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)