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Commencement Orders bringing legislation that affects this Act into force:
(1)This section applies where—
(a)a document is removed under a production order;
(b)a document or other thing is removed under a Revenue and Customs warrant.
(2)An officer who removes any document or thing shall, if requested to do so by a person mentioned in subsection (3) below, provide that person with a record of what that officer removed.
(3)The persons referred to in subsection (2) above are—
(a)in the case of a document removed under a production order, a haver;
(b)in the case of a document or thing removed under a Revenue and Customs warrant—
(i)a person who is the occupier of any premises from which the document or thing was removed; or
(ii)a person who had possession or control of the document or thing before it was removed.
(4)The officer must provide the record within a reasonable time of the request for it.]
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