61Keeping accounts or records intended to deceive

61 Keeping accounts or records intended to deceive A person must not— (a) keep any accounts, accounting records or other records in such a way that they— (i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or (ii) are (whether wholly or partly) illegible, indecipherable or incapable of being identified; or (iii) cannot be displayed and printed out or otherwise reproduced in legible form; or (b) make a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation; or (c) alter, deface, mutilate, falsify, damage, remove, conceal or destroy any accounts, accounting records or other records (whether wholly or partly); or (d) do or omit to do any other act or thing to any accounts, accounting records or other records; with the intention of— (e) deceiving or misleading the commissioner or another tax officer; or (f) hindering or obstructing the investigation of a tax offence; or (g) hindering or obstructing the commissioner or another tax officer (otherwise than in the investigation of a tax offence); or (h) hindering, obstructing or defeating the administration, execution or enforcement of a tax law; or (i) defeating the purposes of a tax law.