Finance Act 1946

20 Accounts, information, etc.

(1) Any person accepting an order from any other person to apply a chargeable process shall, if required so to do by the proper officer of Customs and Excise, give notice thereof in writing to that officer in a form approved by the Commissioners and, on the completion of the process, produce the goods resulting therefrom to an Officer of Customs and Excise or other person authorised in that behalf by the Commissioners at such place and at such time as that officer or person may require, and shall give to that officer or person such information with respect to the goods as he may require.

(2) Every person who is required to be registered shall keep such records and accounts in such form, and shall preserve them for such period as the Commissioners may require, and shall produce them for inspection by any officer or other person authorised in that behalf by the Commissioners at such time and at such place as that officer or person may require.

(3) Every person concerned with the purchase or importation of goods or with the application to goods of any process of manufacture or with dealings with imported goods shall furnish to the Commissioners within such time and in such form as they may require information relating to the goods or to the purchase or importation thereof or to the application of any process of manufacture thereto or to dealings therewith as they may specify, and shall, upon demand made by any officer or other person authorised in that behalf by the Commissioners, produce any books or accounts or other documents of whatever nature relating thereto for inspection by that officer or person at such time and place as that officer or person may require.

(4) Section sixteen of the Finance Act, 1944 (which provides penalties for failures to comply with any requirement imposed by or under regulations) shall apply in relation to any failure to comply with any requirement imposed by or under the preceding provisions of this section.

(5) In subsection (1) of section thirty-three of the Finance (No. 2) Act, 1940 (which enables the Commissioners to make regulations)—

(a) in paragraph (a), after the words " section twenty-five of this Act " there shall be inserted the words " and all chargeable processes by virtue of which tax is chargeable ";

(b) in paragraph (b), after the words " section twenty-six of this Act " there shall be inserted the words " or the application of chargeable processes ";

(c) in paragraph (d), for the words " wholesale merchants or manufacturers ", in both places where those words occur, there shall be substituted the word " persons "; and

(d) paragraph (h) shall be omitted.