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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. Procedure when documents are removed.

Section 26 | Procedure when documents are removed.

From legislation.gov.uk

(1)An officer who removes any document in the exercise of a power conferred under section 25 above shall, if so requested by a person showing himself—

(a)to be the occupier of premises from which it was removed, or

(b)to have had custody or control of it immediately before the removal,

provide that person with a record of what he removed.

(2)The officer shall provide the record within a reasonable time from the making of the request for it.

(3)Subject to subsection (7) below, if a request for permission to be granted access to any document which—

(a)has been removed by an officer, and

(b)is retained by the Commissioners for the purposes of investigating an offence,

is made to the officer in charge of the investigation by a person who had custody or control of the document immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an officer.

(4)Subject to subsection (7) below, if a request for a photograph or copy of any such document is made to the officer in charge of the investigation by a person who had custody or control of the document immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—

(a)allow the person who made the request access to it under the supervision of an officer for the purpose of photographing it or copying it, or

(b)photograph or copy it, or cause it to be photographed or copied.

(5)Where any document is photographed or copied under subsection (4)(b) above, the photograph or copy shall be supplied to the person who made the request.

(6)The photograph or copy shall be supplied within a reasonable time from the making of the request.

(7)There is no duty under this section to grant access to, or to supply a photograph or copy of, any document if the officer in charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—

(a)that investigation;

(b)the investigation of an offence other than the offence for the purposes of the investigation of which the document was removed; or

(c)any criminal proceedings which may be brought as a result of—

(i)the investigation of which he is in charge; or

(ii)any such investigation as is mentioned in paragraph (b) above.

(8)Any reference in this section to the officer in charge of the investigation is a reference to the person whose name and address are endorsed on the order concerned as being the officer in charge of it.

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