{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-7.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/35/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "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 in writing that the person is, or is likely, to be given a notice under section 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.\n(2) Sub-paragraph (1) does not apply if the person acts—\n(a) at least 6 months after the person was, or was last, informed as described in sub-paragraph (1), or\n(b) after the person becomes subject to a duty under section 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.\n(3) 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)).\n(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—\n(a) 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\n(b) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/35/paragraph/7",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}