s 116A Intentional destruction etc of documents
(1) A person (“ P ”) commits an offence if the person intentionally alters, suppresses or destroys any document which P has been required to produce by a notice under section 109. (2) But P does not commit an offence under subsection (1) by reason of any act or omission if the CMA has proceeded against P under section 110 (1) or (1A) in relation to that act or omission. (3) A person who commits an offence under subsection (1) is liable— (a) on summary conviction, to a fine not exceeding the statutory maximum; (b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both. (4) In this section— (a) the reference to the production of a document includes a reference to the production of a legible and intelligible copy of information recorded otherwise than in legible form; (b) the reference to suppressing a document includes a reference to destroying the means of reproducing information recorded otherwise than in legible form.