115 Offence of concealing etc documents following notification

115  Offence of concealing etc documents following notification

(1)     A person commits an offence if the person conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document after WRA has told the person that—

(a)     a document is to be, or is likely to be, the subject of an information notice

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