Part I
- (a) makes a statement which he knows to be false or misleading in a material particular; or
- (b) recklessly makes a statement which is false or misleading in a material particular,
shall be guilty of an offence.
(15) A person guilty of an offence under subsection (14) above shall—
- (a) on conviction on indictment, be liable to imprisonment for a term not exceeding two years or to a fine or to both; and
- (b) on summary conviction, be liable to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum, or to both.
(16) Where any person—
- (a) knows or suspects that an investigation by the police or the Serious Fraud Office into serious or complex fraud is being or is likely to be carried out; and
- (b) falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of documents which he knows or suspects are or would be relevant to such an investigation,
he shall be guilty of an offence unless he proves that he had no intention of concealing the facts disclosed by the documents from persons carrying out such an investigation.
(17) A person guilty of an offence under subsection (16) above shall—
- (a) on conviction on indictment, be liable to imprisonment for a term not exceeding 7 years or to a fine or to both; and
- (b) on summary conviction, be liable to imprisonment for a term not exceeding 6 months or to a fine not exceeding the statutory maximum or to both.
(18) In this section, “documents” includes information recorded in any form and, in relation to information recorded otherwise than in legible form, references to its production include references to producing a copy of the information in legible form.
(19) In the application of this section to Scotland, the reference to a justice of the peace is to be construed as a reference to the sheriff; and in the application of this section to Northern Ireland, subsection (4) above shall have effect as if for the references to information there were substituted references to a complaint.
Disclosure of information.
1970 c. 9.
3.—(1) Where any information subject to an obligation of secrecy under the Taxes Management Act 1970 has been disclosed by the Commissioners of Inland Revenue or an officer of those Commissioners to any member of the Serious Fraud Office for the purposes of any prosecution of an offence relating to inland revenue, that information may be disclosed by any member of the Serious Fraud Office—
- (a) for the purposes of any prosecution of which that Office has the conduct;
- (b) to any member of the Crown Prosecution Service for the purposes of any prosecution of an offence relating to inland revenue; and
