Finance Act 1981 (c. 35)

SCHEDULES

SCHEDULE 8 Miscellaneous Customs and Excise Amendments

PART I Amendments of [1979 c. 2.] Customs and Excise Management Act 1979

Proof of documents

9 In section 153 after subsection (3) there shall be inserted—

“(4) A photograph of any document delivered to the Commissioners for any customs or excise purpose and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.”