Personal Insolvency Act 2012

Concealment or falsification of documents.

128.— (1) A person to whom this section applies is guilty of an offence where he or she commits an act referred to in subsection (2) for the purpose of—

(a) obtaining an insolvency arrangement,

(b) avoiding an obligation under section 36 ,

(c) obtaining a protective certificate under Chapter 3 or 4 of this Part,

(d) avoiding an obligation under a Debt Settlement Arrangement or Personal Insolvency Arrangement,

(e) avoiding the variation or termination of an insolvency arrangement, or

(f) avoiding any other obligation under this Act.

(2) A person commits an act referred to in this subsection where he or she—

(a) fails to provide, at the request of the Insolvency Service, all of the financial records of which he or she has possession or control,

(b) prevents the production to the Insolvency Service of a financial record,

(c) conceals, destroys, mutilates or falsifies, or causes or permits the concealment, destruction, mutilation or falsification of, a financial record,

(d) makes, or causes or permits the making of, any false entries in a financial record, or

(e) disposes of, or alters or makes any omission in, or causes or permits the disposal, altering or making of any omission in, a financial record.

(3) This section applies to a person—

(a) on whose behalf an application under section 29 , 59 or 93 is made,

(b) who is a specified debtor under Chapter 1,

(c) who is party, as a debtor, to a Debt Settlement Arrangement which is in effect, or

(d) who is party, as a debtor, to a Personal Insolvency Arrangement which is in effect.

(4) In this section “financial record”, in relation to a person to whom this section applies, means a book, document or record relating to that person’s financial affairs.