14A Exception for F6Revenue and Customs.

Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office F7and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions, is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.

14BF8Revenue and Customs: restriction on other powers to apply for production of documents

1

An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.

2

The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.

3

The provisions are—

a

section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);

b

paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);

c

paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);

d

paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);

e

paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);

f

paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);

g

Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).