Article 6 Excluded and special procedure materialI1

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 subsection 9(2) above.”.