Part IIIF1Investigation of Revenue and Customs offences
F2Orders and warrants: common provisions
Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3
23GAccess to and copies of documents etc removed
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
A person mentioned in subsection (3) below may apply to the officer in overall charge of the investigation to which the order or warrant relates—
a
for access to the document or thing; or
b
for a copy or photograph of it.
3
The persons referred to in subsection (2) above are—
a
in the case of a document removed under a production order—
i
a haver; or
ii
a person acting on behalf of the haver;
b
in the case of a document or thing removed under a Revenue and Customs warrant, a person who had possession or control of the document or thing before it was removed.
4
Unless subsection (5) below applies, the officer in overall charge of the investigation shall—
a
in a case to which subsection (2)(a) above applies, allow the applicant supervised access to the document or thing; or
b
in a case to which subsection (2)(b) above applies—
i
allow the applicant supervised access to the document or thing for the purposes of photographing or copying it; or
ii
photograph or copy the document or thing (or cause it to be so photographed or copied) and provide the applicant with such a photograph or copy within a reasonable time.
5
The officer in overall charge need not comply with subsection (4) above where that officer has reasonable grounds for believing that to do so would prejudice—
a
the investigation;
b
the investigation of a Revenue and Customs offence other than the offence for the purposes of the investigation of which the document or thing was removed; or
c
any criminal proceedings which may be brought as a result of any investigation mentioned in paragraph (a) or (b) above.
6
In subsection (4) above, “supervised access” means access under the supervision of an officer approved by the officer in overall charge of the investigation.
Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3