Finance Act 2003

Document not to be retained if photograph or copy sufficientU.K.

50U.K.Where anything that has been removed by an officer of the Board as mentioned in paragraph 49 is of such a nature that a photograph or copy of it would be sufficient—

(a)for use as evidence at a trial for an offence, or

(b)for forensic examination or for investigation in connection with an offence,

it shall not be retained longer than is necessary to establish that fact and to obtain the photograph or copy.