Part III

Investigation of Revenue and Customs offences

Orders and warrants: common provisions

Procedure where documents etc removed
23F
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
An officer who removes any document or thing shall, if requested to do so by a person mentioned in subsection (3) below, provide that person with a record of what that officer removed.
3
The persons referred to in subsection (2) above are—
a
in the case of a document removed under a production order, a haver;
b
in the case of a document or thing removed under a Revenue and Customs warrant—
i
a person who is the occupier of any premises from which the document or thing was removed; or
ii
a person who had possession or control of the document or thing before it was removed.
4
The officer must provide the record within a reasonable time of the request for it.
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