# The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007, Article 6: Excluded and special procedure material


In its application by virtue of article 3 above the Act shall have effect as if the following section were inserted after section 14—
“Exception for Revenue and Customs
14A Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office and which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions, is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.”.

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Source: https://www.legislation.gov.uk/uksi/2007/3175/article/6 (the official version)
Page: https://openlegislation.uk/police-and-criminal-evidence-act-1984-application-to-revenue-and-customs-order-2007/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.