# Finance Act 2014, 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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/279 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-279
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.