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Legislation
Finance Act 1994

Chapter III Customs: Enforcement Powers

  • Section 20 Interpretation, etc.
  • Section 21 Requirements about keeping records.
  • Section 22 Records and rules of evidence.
  • Section 23 Furnishing of information and production of documents.
  • Section 24 Power of entry.
  • Section 25 Order for production of documents.
  • Section 26 Procedure when documents are removed.
  • Section 27 Failure of officer to comply with requirements under section 26.
  1. Chapter III · Customs: Enforcement Powers
  2. Records and rules of evidence.

Section 22 | Records and rules of evidence.

From legislation.gov.uk

(1)Where any information is preserved by approved means as mentioned in section 21(4) above, a copy of any document in which it is contained shall, subject to subsection (2) below, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(2)A statement contained in a document produced by a computer shall not by virtue of subsection (1) above be admissible in evidence—

(a)RepealedF1

(b)RepealedF2

(c)in civil proceedings in Scotland, except in accordance with sections 5 and 6 of the Civil Evidence (Scotland) Act 1988;

(d)in criminal proceedings in Scotland, except in accordance with Schedule 8 to the Criminal Procedure (Scotland) Act 1995;F3

(e)RepealedF4

(f)RepealedF5

Notes

  1. F1

    S. 22(2)(a) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2; S.I. 1996/3217, art. 2

  2. F2

    S. 22(2)(b) repealed (4.4.2005) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 37 Pt. 6; S.I. 2005/950, art. 2(1), Sch. 1 para. 44(3) (with Sch. 2) (as explained (29.7.2005) by S.I. 2005/2122, art. 2; and as amended: (14.7.2008) by 2008 c. 4, Sch. 26 para. 78, Sch. 28 Pt. 2; S.I. 2008/1586, Sch. 1 paras. 48(s), 50(2)(d); (30.11.2009) by S.I. 2009/3111, art. 2; (3.12.2012) by S.I. 2012/2905, art. 4; (3.12.2012) by 2012 c. 10, Sch. 14 para. 17; S.I. 2012/2906, art. 2(l))

  3. F3

    Words in s. 22(2) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 89(2)

  4. F4

    S. 22(2)(e) repealed (6.9.1999) by S.I. 1997/2983 (N.I. 21), arts. 1(2), 3(2), Sch. 2; S.R. 1999/339, art. 2

  5. F5

    S. 22(2)(f) repealed (N.I.) (3.4.2006) by The Criminal Justice (Evidence) (Northern Ireland) Order 2004 (S.I. 2004/1501), art. 1(3), Sch. 2 (with art. 43); S.R. 2006/63, art. 2

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