# Companies Act 1989, Paragraph 4B


(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 4.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/14/paragraph/4B (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-14/paragraph-4B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.