{
  "url": "https://openlegislation.uk/finance-act-2014/section-279",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-279.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/279",
  "kind": "section",
  "number": "279",
  "heading": "Offence of concealing etc documents following informal notification",
  "text": "(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—\n(a) the document is, or is likely, to be the subject of a notice under section 255, and\n(b) the officer of Revenue and Customs intends to seek the approval of the tribunal to the giving of the notice.\n(2) A person is not guilty of an offence under this section if the person acts after—\n(a) at least 6 months has expired since the person was, or was last, informed as described in subsection (1), or\n(b) a notice has been given to the person under section 255, requiring the document to be produced.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/279",
    "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."
}