Schedule 13, paragraph 10(5)

A person who wilfully alters, suppresses or destroys a document that the person has been required to produce under paragraph 6 is guilty of an offence and shall be liable— on summary conviction to a fine; on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both.

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Source: legislation.gov.uk · retrieved 2026-07-30