[F18B(1)A person commits an offence if he intentionally alters, suppresses or destroys a document which he has been required to produce by a notice under paragraph 8(1).U.K.
(2)A person who commits an offence under sub-paragraph (1) shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.]
Textual Amendments
F1Sch. 4 paras. 8A-8C and cross-headings inserted (20.6.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 25 para. 24(9)(j); S.I. 2003/1397, art. 2(1), Sch. (with art. 8)