Finance Act 2008

Power to remove documents

16 (1) Where a document is produced to, or inspected by, an officer of Revenue and Customs, such an officer may—

(a) remove the document at a reasonable time, and

(b) retain it for a reasonable period,

if it appears to the officer to be necessary to do so.

(2) Where a document is removed in accordance with sub-paragraph (1), the person who produced the document may request—

(a) a receipt for the document, and

(b) if the document is reasonably required for any purpose, a copy of the document,

and an officer of Revenue and Customs must comply with such a request without charge.

(3) The removal of a document under this paragraph is not to be regarded as breaking any lien claimed on the document.

(4) Where a document removed under this paragraph is lost or damaged, the Commissioners are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.

(5) In this paragraph references to a document include a copy of a document.