A person is guilty of an offence if: (1) he is required to produce a document by an information notice; (2) the tribunal approved the giving of the notice1; and (3) he conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, that document2. A person is also guilty of an offence if he conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document after he has been informed by an officer of Revenue and Customs, in writing, that the document is, or is likely, to be
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