22(1)A person who fails to comply with a file access notice is liable to a penalty of £300.U.K.
(2)Failing to comply with a file access notice also includes—
(a)concealing, destroying or otherwise disposing of a required document, or
(b)arranging for any such concealment, destruction or disposal.
(3)“Required document” has the same meaning as in paragraph 21.
Modifications etc. (not altering text)
C1Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)
C2Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)
Commencement Information
I1Sch. 38 para. 22 in force at 1.4.2013 by S.I. 2013/279, art. 2