http://www.legislation.gov.uk/ukpga/1979/2/section/118D/2007-11-08Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2007-11-08 Part IXA<Addition ChangeId="d29p10420"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</Addition> Order for access to recorded information, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>118D1Where, on an application by an officer, a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995) is satisfied that there are reasonable grounds for believing—athat an offence in connection with a duty of excise is being, has been or is about to be committed, andbthat any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,he may make an order under this section.2An order under this section is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—agive an officer access to it, andbpermit an officer to remove and take away any of it which he reasonably considers necessary,not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.3The reference in subsection (2)(a) above to giving an officer access to the recorded information to which the application relates includes a reference to permitting the officer to take copies of it or to make extracts from it.4Where the recorded information consists of information stored in any electronic form , an order under this section shall have effect as an order to produce the information in a form in which it is visible and legible or from which it can readily be produced in a visible and legible form and, if the officer wishes to remove it, in a form in which it can be removed.5This section is without prejudice to sections 118B and 118C above.Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5Words in s. 118D(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(4)Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5Words in s. 118D(4) substituted (1.4.2003) by Criminal Justice and Police Act 2001 (c. 16), para. 13(2)(e)s. 138(2), Sch. 2 para. 13(1)(a); S.I. 2003/708, art. 2(k)Words in s. 118D(4) inserted (1.4.2003) by Criminal Justice and Police Act 2001 (c. 16), para. 13(2)(e)s. 138(2), Sch. 2 para. 13(1)(b); S.I. 2003/708, art. 2(k)
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<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
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<CommentaryRef Ref="c14778521"/>
Part IXA
</Addition>
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<Title>
<Addition ChangeId="d29p10420"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</Addition>
</Title>
<P1group RestrictEndDate="2011-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="2003-04-01">
<Title>
Order for access to recorded information,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
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118D
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Where, on an application by an officer, a justice of the peace or, in Scotland, a justice (within the meaning of
<Addition ChangeId="d29p10917" CommentaryRef="c14779191">section 307 of the Criminal Procedure (Scotland) Act 1995</Addition>
) is satisfied that there are reasonable grounds for believing—
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<Text>that an offence in connection with a duty of excise is being, has been or is about to be committed, and</Text>
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<Pnumber>b</Pnumber>
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<Text>that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,</Text>
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<Text>he may make an order under this section.</Text>
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<Pnumber>2</Pnumber>
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<Text>An order under this section is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—</Text>
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<Text>give an officer access to it, and</Text>
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<Text>permit an officer to remove and take away any of it which he reasonably considers necessary,</Text>
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<Text>not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.</Text>
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<Pnumber>3</Pnumber>
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<Text>The reference in subsection (2)(a) above to giving an officer access to the recorded information to which the application relates includes a reference to permitting the officer to take copies of it or to make extracts from it.</Text>
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Where the recorded information consists of information
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, an order under this section shall have effect as an order to produce the information in a form in which it is visible and legible
<Addition ChangeId="key-816707e957114d44e3bc75cb434744b8-1506934358586" CommentaryRef="key-816707e957114d44e3bc75cb434744b8">or from which it can readily be produced in a visible and legible form</Addition>
and, if the officer wishes to remove it, in a form in which it can be removed.
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<Text>This section is without prejudice to sections 118B and 118C above.</Text>
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<Para>
<Text>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c02418" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c02419" CitationRef="c02418" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12" SectionRef="section-12">s. 12</CitationSubRef>
,
<CitationSubRef id="c02420" CitationRef="c02418" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/5" Operative="true" SectionRef="schedule-5">Sch. 5</CitationSubRef>
</Text>
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<Para>
<Text>
Words in s. 118D(1) substituted (1.4.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/40" id="c02422" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="40">1995 c. 40</Citation>
,
<CitationSubRef id="c02423" CitationRef="c02422" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5" SectionRef="section-5">ss. 5</CitationSubRef>
,
<CitationSubRef id="c02424" CitationRef="c02422" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2" SectionRef="section-7-2">7(2)</CitationSubRef>
,
<CitationSubRef id="c02425" CitationRef="c02422" URI="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/4" Operative="true" SectionRef="schedule-4-paragraph-18-4">Sch. 4 para. 18(4)</CitationSubRef>
</Text>
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<Commentary id="c14778521" Type="F">
<Para>
<Text>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c02466" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c02467" CitationRef="c02466" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12" SectionRef="section-12">s. 12</CitationSubRef>
,
<CitationSubRef id="c02468" CitationRef="c02466" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/5" Operative="true" SectionRef="schedule-5">Sch. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e9ac62fcae7b7d39aeda26ef4aff34c3" Type="F">
<Para>
<Text>
Words in s. 118D(4) substituted (1.4.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/16" id="cpw8tnwh2-00008" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="16" Title="Criminal Justice and Police Act 2001">Criminal Justice and Police Act 2001 (c. 16)</Citation>
,
<CitationSubRef id="cpw8tnwh2-00009" CitationRef="cpw8tnwh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2001/16/paragraph/13/2/e" SectionRef="paragraph-13-2-e">para. 13(2)(e)</CitationSubRef>
<CitationSubRef id="cpw8tnwh2-00010" CitationRef="cpw8tnwh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2001/16/section/138/2" SectionRef="section-138-2">s. 138(2)</CitationSubRef>
,
<CitationSubRef id="cpw8tnwh2-00011" CitationRef="cpw8tnwh2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2001/16/schedule/2/paragraph" SectionRef="schedule-2-paragraph" Operative="true">Sch. 2 para.</CitationSubRef>
13(1)(a);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/708" id="cpw8tnwh2-00012" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="708" Title="The Criminal Justice and Police Act 2001 (Commencement No. 9) Order 2003">S.I. 2003/708</Citation>
,
<CitationSubRef id="cpw8tnwh2-00013" CitationRef="cpw8tnwh2-00012" URI="http://www.legislation.gov.uk/id/uksi/2003/708/article/2/k" SectionRef="article-2-k">art. 2(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-816707e957114d44e3bc75cb434744b8" Type="F">
<Para>
<Text>
Words in s. 118D(4) inserted (1.4.2003) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/16" id="cpw8tnwh2-00021" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="16" Title="Criminal Justice and Police Act 2001">Criminal Justice and Police Act 2001 (c. 16)</Citation>
,
<CitationSubRef id="cpw8tnwh2-00022" CitationRef="cpw8tnwh2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2001/16/paragraph/13/2/e" SectionRef="paragraph-13-2-e">para. 13(2)(e)</CitationSubRef>
<CitationSubRef id="cpw8tnwh2-00023" CitationRef="cpw8tnwh2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2001/16/section/138/2" SectionRef="section-138-2">s. 138(2)</CitationSubRef>
,
<CitationSubRef id="cpw8tnwh2-00024" CitationRef="cpw8tnwh2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2001/16/schedule/2/paragraph" SectionRef="schedule-2-paragraph" Operative="true">Sch. 2 para.</CitationSubRef>
13(1)(b);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/708" id="cpw8tnwh2-00025" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="708" Title="The Criminal Justice and Police Act 2001 (Commencement No. 9) Order 2003">S.I. 2003/708</Citation>
,
<CitationSubRef id="cpw8tnwh2-00026" CitationRef="cpw8tnwh2-00025" URI="http://www.legislation.gov.uk/id/uksi/2003/708/article/2/k" SectionRef="article-2-k">art. 2(k)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>