Part 6: Enforcement Section 148: Destroying or falsifying information and documents etc
This section provides that, where the Information Commissioner has given an information notice (see section 142) or an assessment notice (see section 146) requiring access to information, a document, equipment or other material, it is an offence to destroy or otherwise dispose of, conceal, block or (where relevant) falsify it, with the intention of preventing the Commissioner from viewing or being provided with or directed to it.
	Subsection (3) provides that it is a defence for a person charged with this offence to prove that the destruction, disposal, concealment, blocking or falsification would have taken place in the absence of the notice being given to the person.