Modifications etc. (not altering text)
C1 See also—Finance Act 1973 s.38andSch.15 para.2—particulars which may be required from holder of licence under thePetroleum (Production) Act 1934 (c.36).Finance Act 1974 s.47andSch.10 para.3—duty to make returns in relation to tax on first letting or occupation of building after material development, andpara.4—particulars which may be required for purposes of such tax or tax on development gains.Finance Act 1988 (c. 39, SIF 63:1,2) s. 127—production of computer records.
(1)An officer of the Board who removes anything in the exercise of the power conferred by section 20C above shall, if so requested by a person showing himself—
(a)to be the occupier of premises from which it was removed, or
(b)to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2)The officer of the Board shall provide the record within a reasonable time from the making of the request for it.
(3)Where anything which has been removed by an officer of the Board as mentioned in subsection (1) above 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.
(4)Subject to subsection (8) below, if a request for permission to be granted access to anything which—
(a)has been removed by an officer of the Board, and
(b)is retained by the Board for the purpose of investigating an offence,
is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of any such person, the officer shall allow the person who made the request access to it under the supervision of an officer of the Board.
(5)Subject to subsection (8) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of any such person, the officer shall—
(a)allow the person who made the request access to it under the supervision of an officer of the Board for the purpose of photographing it or copying it, or
(b)photograph or copy it, or cause it to be photographed or copied.
(6)Where anything is photographed or copied under subsection (5)(b) above the photograph or copy shall be supplied to the person who made the request.
(7)The photograph or copy shall be supplied within a reasonable time from the making of the request.
(8)There is no duty under this section to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—
(a)that investigation;
(b)the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or
(c)any criminal proceedings which may be brought as a result of—
(i)the investigation of which he is in charge, or
(ii)any such investigation as is mentioned in paragraph (b) above.
(9)Any reference in this section to the officer in overall charge of the investigation is a reference to the person whose name and address are endorsed on the warrant concerned as being the officer so in charge.]
Textual Amendments
F1S. 20CC inserted by Finance Act 1989 (c. 26), s. 147, with respect to warrants issued on or after 27 July 1989