23U.K.In section 148 (general offences), in subsection (1) (offence of tampering with or hiding documents etc), for the words after paragraph (b) there is substituted “ 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 19B, and does so with the intention of falsifying the document or enabling any person to evade any of the provisions of this Act. ”
Commencement Information
I1Sch. 6 para. 23 in force at 1.12.2010 by S.I. 2010/2866, art. 3(g)