Paragraph 7
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 in writing that the person is, or is likely, to be given a notice under F1section 255 or 257, or under Schedule 36 of FA 2008 as it has effect as a result of section 272A, the effect of which will, or is likely to, require the production of the document.
Sub-paragraph (1) does not apply if the person acts—
at least 6 months after the person was, or was last, informed as described in sub-paragraph (1), or
after the person becomes subject to a duty under F2section 255 or 257, or under Schedule 36 of FA 2008 as it has effect as a result of section 272A, which requires the document to be produced.
A person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of sub-paragraph (1), is taken to have failed to comply with the duty to produce the document under the provision concerned (but see sub-paragraph (4)).
If a person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document which is subject to a duty under more than one of the provisions mentioned in sub-paragraph (1) then—
in a case where a duty under section 255 applies, the person will be taken to have failed to comply only with that provision, or
in a case where a duty under section 255 does not apply, the person will be taken to have failed to comply only with section 257.
Annotations
Textual amendments
- F1
Words in Sch. 35 para. 7(1) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(7)(a)
- F2
Words in Sch. 35 para. 7(2)(b) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(7)(b)