Part III

Investigation of Revenue and Customs offences

Production orders

Production orders
23B
1
The sheriff may, if satisfied on information on oath given by an authorised officer as to the matters mentioned in subsection (2) below, make an order under subsection (3) below (in this Part, a “production order”).
2
Those matters are—
a
that there are reasonable grounds to suspect that a Revenue and Customs offence has been or is being committed; and
b
that a person (in this Part, a “haver”) specified by the officer has possession or control of a document which may be required as evidence for the purposes of any proceedings in respect of such an offence.
3
A production order is an order requiring the haver, before the expiry of the period specified in the order—
a
to deliver the document to an officer; or
b
to—
i
give an officer access to the document; and
ii
permit the officer to make copies of or remove the document.
4
The period specified in a production order is—
a
the period of 10 working days beginning with the day on which the order is made; or
b
such other period as the sheriff considers appropriate.
5
A sheriff may make a production order in relation to a haver residing or having a place of business in an area of Scotland notwithstanding that it is outside the area of that sheriff and any such order shall, without being backed or endorsed by another sheriff, have effect throughout Scotland.
6
Subject to section 23J of this Act, a production order has effect in spite of any restriction on disclosure of information (however imposed).
7
Without prejudice to section 23D(1) of this Act, failure by a person to comply with a production order may be dealt with as a contempt of court.
8
In subsection (4)(a) above, “
working day
” means any day other than—
a
a Saturday;
b
a Sunday; or
c
any day which is a public holiday in the area in which the production order is to have effect.
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
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