[118D Order for access to recorded information, etc]

[118D  Order for access to recorded information, etc]

[(1)     Where, on an application by an officer, a justice of the peace or, in Scotland, a justice (within the meaning of [section 307 of the Criminal Procedure (Scotland) Act 1995]) is satisfied that there are reasonable grounds for believing—

(a)     that an offence in connection with a duty of excise is being, has been or is about to be committed, and

(b)     that any recorded information (including any document

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