SCHEDULES

SCHEDULE 36Information and inspection powers

Part 7Penalties

43Concealing, destroying etc documents following informal notification

1

A person must not conceal, destroy or otherwise dispose of, or arrange for the concealment, destruction or disposal of, a document if an officer of Revenue and Customs has informed the person that the document is, or is likely, to be the subject of an information notice addressed to that person (subject to sub-paragraph (2)).

2

Sub-paragraph (1) does not apply if the person acts after—

a

at least 6 months has expired since the person was, or was last, so informed, or

b

an information notice has been given to the person requiring the document to be produced.