Section 145 | Falsification etc. of documents.

(1)After section 20B of the Taxes Management Act 1970there shall be inserted—

20BBFalsification etc. of documents.

(1)Subject to subsections (2) to (4) below, a person shall be guilty of anoffence if he intentionally falsifies, conceals, destroys or otherwisedisposes of, or causes or permits the falsification, concealment, destructionor disposal of, a document which—

(a)he has been required by a notice under section 20 or 20A above, or

(b)he has been given an opportunity in accordance with section 20B(1) above,

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

(2)A person does not commit an offence under subsection (1) above if heacts—

(a)with the written permission of a General or Special Commissioner, theinspector or an officer of the Board,

(b)after the document has been delivered or, in a case within section 20(3)or (8A) above, inspected, or

(c)after a copy has been delivered in accordance with section 20B(4) or (14)above and the original has been inspected.

(3)A person does not commit an offence under subsection (1)(a) above if heacts after the end of the period of two years beginning with the date on whichthe notice is given, unless before the end of that period the inspector or anofficer of the Board has notified the person in writing that the notice hasnot been complied with to his satisfaction.

(4)A person does not commit an offence under subsection (1) (b) above if heacts—

(a)after the end of the period of six months beginning with the date on whichan opportunity to deliver the document was given, or

(b)after an application for consent to a notice being given in relation tothe document has been refused.

(5)A person guilty of an offence under subsection (1) above shall beliable—

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

(b)on conviction on indictment, to imprisonment for a term not exceeding twoyears or to a fine or to both.

(2)This section shall apply to any falsification, concealment, destructionor disposal of a document occurring on or after the day on which this Act ispassed.