Finance Act 2000

Order for access to recorded information etc.U.K.

131(1)Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the M1Criminal Procedure (Scotland) Act 1995) is satisfied that there are reasonable grounds for believing—U.K.

(a)that an offence in connection with levy is being, has been or is about to be committed, and

(b)that any recorded information (including any document of any nature at all) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,

he may make an order under this paragraph.

(2)An order under this paragraph is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—

(a)give an authorised person access to it, and

(b)permit an authorised person to remove and take away any of it which he reasonably considers necessary,

not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.

(3)The reference in sub-paragraph (2)(a) to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it.

(4)Where the recorded information consists of information [F1stored in any electronic form], an order under this paragraph shall have effect as an order to produce the information—

(a)in a form in which it is visible and legible [F2or from which it can readily be produced in a visible and legible form]; and

(b)if the authorised person wishes to remove it, in a form in which it can be removed.

(5)This paragraph is without prejudice to the preceding paragraphs of this Part of this Schedule.

Textual Amendments

Marginal Citations