# Civil Evidence Act 1995, Paragraph 20


In section 96(1) of the Value Added Tax Act 1994 (general interpretative provisions), at the appropriate places insert—
“document” means anything in which information of any description is recorded; and
“copy”, in relation to a document, means anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.

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Source: https://www.legislation.gov.uk/ukpga/1995/38/schedule/1/paragraph/20 (the official version)
Page: https://openlegislation.uk/civil-evidence-act-1995/schedule-1/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.