Part II Powers
Finance Act 1994 (1994 c 9) | Legislation

Part II Powers

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[Order for access to recorded information etc

4A

(1)     Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of section 462 of the Criminal Procedure (Scotland) Act 1975) is satisfied that there are reasonable grounds for believing—

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

(b)     that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,

he may make an order under this paragraph.

(2)     An order under this paragraph is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—

(a)     give an authorised person access to it, and

(b)     permit an authorised person to remove and take away any of it which he reasonably considers necessary,

not

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