Section 1078 of the Taxes Consolidation Act, 1997, is hereby amended -
(a) in subsection (2), by the insertion after paragraph (h) of the following paragraph:
"(hh) knowingly or wilfully falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, any books, records or other documents -
(i) which the person has been given the opportunity to deliver, or as the case may be, to make available in accordance with section 900(3), or
(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,",
(b) in subsection (3)(b), by the substitution for "£10,000" of "£100,000",
and
(c) by the insertion after subsection (3) of the following subsection:
"(3A) Where a person has been convicted of an offence referred to in subparagraph (i), (ii) or (iv) of subsection (2)(g), the
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