Section 23F Procedure where documents etc removedF1

(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.

Annotations

Textual amendments

F1: 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

Notes on Part III

Textual amendments

F1: 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