Section 279 Offence of concealing etc documents following informal notification
(1)
A person is guilty of an offence if the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document after an officer of Revenue and Customs has informed the person in writing that—
(a)
the document is, or is likely, to be the subject of a notice under section 255, and
(b)
the officer of Revenue and Customs intends to seek the approval of the tribunal to the giving of the notice.
(2)
A person is not guilty of an offence under this section if the person acts after—
(a)
at least 6 months has expired since the person was, or was last, informed as described in subsection (1), or
(b)
a notice has been given to the person under section 255, requiring the document to be produced.