Schedule 5, paragraph 14

A person who wilfully alters, suppresses or destroys a document which the person has been required to produce under paragraph 9 is guilty of an offence. A person guilty of an offence under this paragraph is liable— on summary conviction— in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court (or 6 months, if the offence was committed before 2 May 2022) or a fine, or both; in Scotland, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum, or both; in Northern Ireland, to imprisonment for a term not exceeding 6 months or a fine not exceeding the statutory maximum, or both; on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine, or both.

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