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Section 177(3)

FSMA 2000

A person who knows or suspects that an investigation is being or is likely to be conducted under this Part is guilty of an offence if— unless he shows that he had no intention of concealing facts disclosed by the documents from the investigator. he falsifies, conceals, destroys or otherwise disposes of a document which he knows or suspects is or would be relevant to such an investigation, or he causes or permits the falsification, concealment, destruction or disposal of such a document,

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Source: legislation.gov.uk · retrieved 2026-09-04