Schedule 11, Part 6, paragraph 132(4)

A person who knows or suspects that an investigation is being or is likely to be conducted under paragraph 121, 122 or 123 is guilty of an offence if— unless that person shows that that person had no intention of concealing facts disclosed by the document from the investigator. that person falsifies, conceals, destroys or otherwise disposes of a document which that person knows or suspects is or would be relevant to such an investigation, or that person causes or permits the falsification, concealment, destruction or disposal of such a document,

← 3 · All articles · 5 →

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