Part III

Investigation of Revenue and Customs offences

Production orders

Offences in relation to production orders
23D
1
A person who intentionally—
a
falsifies;
b
conceals;
c
destroys or otherwise disposes of,
a document to which this section applies, or who causes or permits any of those acts, commits an offence.
2
This section applies to a document which the person is required, under a production order, to—
a
deliver to an officer; or
b
give an officer access to.
3
A person does not commit an offence if the person acts—
a
with the written permission of—
i
an officer; or
ii
the sheriff who made the order,
after the document has been delivered or the officer has had access to it;
b
subject to subsection (4) below, after the expiry of the period of 2 years beginning with the day on which the order is made.
4
Subsection (3)(b) above does not apply where, before the expiry of the period referred to in that paragraph, an officer gives notice in writing to the person that the order has not been complied with to that officer's satisfaction.
5
A person who commits an offence under subsection (1) above is liable—
a
on summary conviction, to imprisonment for a period not exceeding 12 months or to a fine not exceeding the statutory maximum or to both;
b
on conviction on indictment, to imprisonment for a period not exceeding 2 years or to a fine or both.
Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3
Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3