This section has no associated Explanatory Notes
23U.K.In section 148 (general offences), in subsection (1) (offence of tampering with or hiding documents etc), for the words after paragraph (b) there is substituted “ any book, record or other document which is or is liable to be required to be produced for inspection under paragraph 1 or 3 of Schedule 19B, and does so with the intention of falsifying the document or enabling any person to evade any of the provisions of this Act. ”
Commencement Information
I1Sch. 6 para. 23 in force at 1.12.2010 by S.I. 2010/2866, art. 3(g)