(1) A person who -
(a) knows or suspects that an investigation by the Director into an offence under the Companies Acts is being or is likely to be carried out, and
(b) falsifies, conceals, destroys or otherwise disposes of a document or record which he knows or suspects is or would be relevant to the investigation or causes or permits its falsification, concealment, destruction or disposal,
shall be guilty of an offence.
(2) Where a person -
(a) falsifies, conceals, destroys or otherwise disposes of a document or record, or
(b) causes or permits its falsification, concealment, destruction or disposal,
in such circumstances that it is reasonable to conclude that the person knew or suspected -
(i) that an investigation by the Director into an offence under the Companies Acts was being or was likely to be carried out, and
(ii) that the document or record was or would be relevant to the investigation,
the person shall be taken for the purposes of this section to have so known or susp