148 General offences.U.K.
(1)A person commits an offence if he—
(a)alters, suppresses, conceals or destroys, or
(b)causes or permits the alteration, suppression, concealment or destruction of,
any document or other record relating to the financial affairs or transactions of a supervised organisation or individual which is or is liable to be required to be produced for inspection under section 146(1), and does so with the intention of falsifying the document or record or enabling that organisation or individual to evade any of the provisions of this Act.
(2)Where the relevant person in the case of a supervised organisation, or a person acting on his behalf, requests a person holding an office in any such organisation (“the office-holder”) to supply the relevant person with any information which he reasonably requires for the purposes of any of the provisions of this Act, the office-holder commits an offence if—
(a)without reasonable excuse, he fails to supply the relevant person with that information as soon as is reasonably practicable, or
(b)in purporting to comply with the request, he knowingly supplies the relevant person with any information which is false in a material particular.
(3)A person commits an offence if, with intent to deceive, he withholds—
(a)from the relevant person in the case of a supervised organisation, or
(b)from a supervised individual,
any information required by the relevant person or that individual for the purposes of any of the provisions of this Act.
(4)In subsections (1) to (3) any reference to a supervised organisation or individual includes a reference to a former supervised organisation or individual.
(5)Subsections (1) and (3) shall apply in relation to a person who is (or has been)—
(a)a candidate at an election (other than a local government election in Scotland), or
(b)the election agent for such a candidate,
as they apply in relation to a supervised individual (or a former supervised individual), except that in their application in relation to any such person any reference to any of the provisions of this Act includes a reference to any other enactment imposing any restriction or other requirement falling within section 145(1)(b).
(6)In this section—
(a)“supervised individual” means an individual who is a regulated donee, a recognised third party or a permitted participant;
(b)“supervised organisation” means—
(i)a registered party or (in the case of such a party with accounting units) the central organisation of the party or any of its accounting units,
(ii)a regulated donee which is a members association,
(iii)a recognised third party other than an individual, or
(iv)a permitted participant other than an individual;
(c)“relevant person” means a person who is (or has been)—
(i)in relation to a registered party (other than a minor party) or the central organisation of such a party, the treasurer of the party,
(ii)in relation to any accounting unit of such a party, the registered treasurer of the unit,
(iii)in relation to a regulated donee which is a members association, the responsible person for the purposes of Schedule 7,
(iv)in relation to a recognised third party, the responsible person for the purposes of Part VI,
(v)in relation to a permitted participant, the responsible person for the purposes of Part VII;
(d)“regulated donee” and “members association” have the same meaning as in Schedule 7;
(e)“recognised third party” and “permitted participant” have the same meaning as in Parts VI and VII respectively.
Commencement Information
I1S. 148 wholly in force at 16.2.2001; s. 148 not in force at Royal Assent, see s. 163(2); s. 148 in force at 16.2.2001 by S.I. 2001/222, art. 2, Sch. 1 Pt. I (subject to transitional provisions in Sch. 1 Pt. II)