{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-43.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/36/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "(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)).\n(2) Sub-paragraph (1) does not apply if the person acts after—\n(a) at least 6 months has expired since the person was, or was last, so informed, or\n(b) an information notice has been given to the person requiring the document to be produced.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 36 para. 43 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 36 para. 43 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159A(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 36 para. 43 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 6(3)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Sch. 36 para. 43 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 19(2)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Sch. 36 para. 43 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 10(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 36 para. 43 in force at 1.4.2009 by S.I. 2009/404, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/43",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}