# Finance Act 2012, Paragraph 22


(1) A person who fails to comply with a file access notice is liable to a penalty of £300.
(2) Failing to comply with a file access notice also includes—
(a) concealing, destroying or otherwise disposing of a required document, or
(b) arranging for any such concealment, destruction or disposal.
(3) “Required document” has the same meaning as in paragraph 21.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.