Schedule 10, Part 3, paragraph 32

Section 180 (offences) is amended as follows. In subsection (1), after “Sections” insert “116A (intentional destruction etc of documents),”. For subsection (2) substitute— For the purposes of subsection (1), section 116A has effect as if— references to section 109 were references to section 174; the reference to section 110(1) or (1A) were a reference to section 174A(1) or (1A). For the purposes of subsection (1), section 117 has effect as if— references to “the appropriate authority” were to “the relevant authority” within the meaning of section 174A; the reference to section 110(1) or (1A) were a reference to section 174A(1) or (1A).

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