Customs and Excise Management Act 1979

[F1 118BA Further duty to provide information and documents U.K.

(1) An officer may by notice in writing require a person to provide documents if—

(a) they are reasonably required by the officer for the purpose of protecting, securing, collecting or managing revenues derived from duties of excise, and

(b) the officer has reasonable cause to believe that the person is in possession or control of them.

(2) An officer may not give a notice under this section without the approval of the tribunal.

(3) An application for approval may be made without notice (except as required under subsection (4)).

(4) The tribunal may not give its approval unless—

(a) it is satisfied that, in the circumstances, the officer proposing to give the notice is justified in doing so,

(b) the person to whom the notice is to be given has been told that the documents are required and given a reasonable opportunity to make representations to an officer, and

(c) the tribunal has been given a summary of any representations made by that person.

(5) Paragraphs (b) and (c) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the protection, security, collection or management of revenues derived from duties of excise.

(6) A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).

(7) The following provisions of Schedule 36 to the Finance Act 2008 apply to a notice under this section as they apply to an information notice—

(a) paragraphs 7 and 8 (complying with notices and producing copies of documents),

(b) paragraphs 15 and 16 (powers to copy and remove documents),

(c) Part 4 (restrictions on powers) except paragraphs 21, 21A and 28, and

(d) Part 9 (miscellaneous provisions and interpretation) so far as relevant to the provisions listed above.

(8) The powers in this section apply to information as they apply to documents (and “documents” is to be read accordingly).

(9) Nothing in this section affects or limits section 118B.]

Textual Amendments

F1 Ss. 118BA-118BD inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 12; S.I. 2011/777, art. 2

Modifications etc. (not altering text)

C1 S. 118BA applied (with modifications) (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 4