Section 148(2)

It is an offence for the person— with the intention of preventing the Commissioner from viewing, or being provided with or directed to, all or part of the information, document, equipment or material. to destroy or otherwise dispose of, conceal, block or (where relevant) falsify all or part of the information, document, equipment or material, or to cause or permit the destruction, disposal, concealment, blocking or (where relevant) falsification of all or part of the information, document, equipment or material,

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