# Finance Act 2008, Paragraph 43

Extent: E+W+S+N.I.

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.