# Finance Act 1981, Paragraph 9


In section 153 after subsection (3) there shall be inserted—
“(4) A photograph of any document delivered to the Commissioners for any customs or excise purpose and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.”

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/8/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.