The appropriate judicial authority1 may make an order requiring the person who appears to have in his possession or power the documents specified or described in the order to deliver them to an officer of HM Revenue and Customs within ten working days2 after the day on which notice of the order is served on him, or such longer or shorter period as may be specified in the order3.
A person commits an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of a relevant document, or causes or permits the falsification, concealment, destruction or disposal of a relevant
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