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Customs and Excise Management Act 1979, Section 118D is up to date with all changes known to be in force on or before 16 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Where, on an application by an officer, a justice of the peace or, in Scotland, a justice (within the meaning of [F2section 307 of the Criminal Procedure (Scotland) Act 1995]) is satisfied that there are reasonable grounds for believing—
(a)that an offence in connection with a duty of excise is being, has been or is about to be committed, and
(b)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,
he may make an order under this section.
(2)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—
(a)give an officer access to it, and
(b)permit 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.
(3)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.
(4)Where the recorded information consists of information [F3stored 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 [F4or 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.
(5)This section is without prejudice to sections [F5118B to 118C] above.
Textual Amendments
F1Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5
F2Words in s. 118D(1) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(4)
F3Words 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)
F4Words 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)
F5Words in s. 118D(5) substituted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 14; S.I. 2011/777, art. 2
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