Part III

Investigation of Revenue and Customs offences

Production orders

Production orders: supplementary
23C
1
The sheriff may deal with an application for a production order ex parte in chambers.
2
The sheriff may, on the application of a person mentioned in subsection (3) below—
a
vary; or
b
discharge,
a production order.
3
The persons referred to in subsection (2) above are—
a
the authorised officer who applied for the production order;
b
a person affected by the order.
4
Without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995, rules of court made by Act of Adjournal may make provision in relation to—
a
proceedings relating to the making of production orders; and
b
the variation or discharge of such orders.
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