(1) If any person interferes with any equipment, books, records or other documents, whether electronic or paper based, so as to affect, and with the intention of affecting, the outcome of any action taken under Regulation 21 or 22 or a prosecution for an offence under these Regulations, he or she shall be guilty of an offence.

(2) For the purposes of paragraph (1), a person shall be presumed to have intended the natural and probable consequences of his or her conduct; but this presumption may be rebutted.