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Section 20BB Falsification etc. of documents.F1C1C2C3C4C5C6C7C8C9C10

United Kingdom

(1)

Subject to F2subsections (2) and (3) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—

(a)

he has been required by F3... F4an order under section 20BA above, F5...

F6(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

to deliver, or to deliver or make available for inspection.

(2)

A person does not commit an offence under subsection (1) above if he acts—

(a)

with the written permission of F7the tribunal F8... or an officer of the Board, F9or

(b)

after the document has been delivered F10... , F11...

F12(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which F13the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction.

F14(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

A person guilty of an offence under subsection (1) above shall be liable—

(a)

on summary conviction, to a fine not exceeding the statutory maximum;

(b)

on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.

Annotations

Textual amendments

F1

S. 20BB inserted by Finance Act 1989 s. 145(1)(2) in relation to any falsification, concealment, destruction or disposal of a document occurring on or after 27 July 1989.

F2

Words in s. 20BB(1) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F3

Words in s. 20BB(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F4

Words in s. 20BB(1)(a) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(a)

F5

Word in s. 20BB(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F6

S. 20BB(1)(b) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(d) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F7

Words in s. 20BB(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 11

F8

Words in s. 20BB(2)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F9

Word in s. 20BB(2)(a) inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F10

Words in s. 20BB(2)(b) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 69(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F11

Word in s. 20BB(2)(b) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F12

S. 20BB(2)(c) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(d) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F13

Words in s. 20BB(3) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(4) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F14

S. 20BB(4) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(5) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

Modifications

C1

S. 20BB applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)

C2

S. 20BB applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 44(3)

C3

S. 20BB applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

C4

Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2

C5

S. 20BB applied (with modifications) by Social Security Administration Act 1992 (c. 5), s. 110ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 7, 13; S.I. 2004/1943, art. 4(a))

C6

S. 20BB applied (with modifications) by Social Security Administration (Northern Ireland) Act 1992 (c. 8), s. 104ZA (as substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b))

C7

Ss. 20BA, 20BB applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(1)

C8

Ss. 20BA, 20BB applied by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 33(1) (as substituted (6.4.2013) by S.I. 2013/607, regs. 1(1), 9)

C9

S. 20BB applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4

C10

Ss. 20BA, 20BB applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)