{
  "url": "https://openlegislation.uk/proceeds-of-crime-northern-ireland-order-1996/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/proceeds-of-crime-northern-ireland-order-1996/schedule-2/paragraph-5.json",
  "legislation": "nisi/1996/1299",
  "legislation_title": "The Proceeds of Crime (Northern Ireland) Order 1996",
  "legislation_url": "https://openlegislation.uk/proceeds-of-crime-northern-ireland-order-1996",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) A person shall be guilty of an offence if without reasonable excuse he fails to comply with a requirement imposed on him under paragraph 2,. . . or 3A.\n(2) A person who—\n(a) knows or has reasonable cause to suspect that an investigation is being carried out or is likely to be carried out under this Schedule; and\n(b) falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, documents which he knows or has reasonable cause to suspect are or would be relevant to such an investigation,\nshall be guilty of an offence unless he proves that he had no intention of concealing the facts disclosed by the document from any person carrying out such an investigation.\n(3) A person guilty of an offence under sub-paragraph (1) shall be liable, on summary conviction, to imprisonment for a term not exceeding 6 months or a fine not exceeding level 5 on the standard scale or to both.\n(4) A person guilty of an offence under sub-paragraph (2) shall be liable—\n(a) on conviction on indictment, to imprisonment for a term not exceeding 5 years or to a fine or to both;\n(b) on summary conviction, to imprisonment for a term not exceeding 6 months or to a fine not exceeding the statutory maximum or to both.\n(5) Notwithstanding anything in Article 19(1) of the Magistrates' Courts (Northern Ireland) Order 1981, summary proceedings for an offence under sub-paragraph (1) or (2) may be brought at any time within the period of 3 months from the date on which evidence sufficient in the opinion of the complainant to justify prosecution for the offence came to his notice or within the period of 12 months from the commission of the offence, whichever period last expires.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "2001 NI 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "2002 c. 29"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "2001 NI 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1996/1299/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T04:41:52.395604+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."
}