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

(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.