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Police and Criminal Evidence Act 1984, Section 14 is up to date with all changes known to be in force on or before 16 November 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)In this Act “special procedure material” means—
(a)material to which subsection (2) below applies; and
(b)journalistic material, other than excluded material.
(2)Subject to the following provisions of this section, this subsection applies to material, other than items subject to legal privilege and excluded material, in the possession of a person who—
(a)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; and
(b)holds it subject—
(i)to an express or implied undertaking to hold it in confidence; or
(ii)to a restriction or obligation such as is mentioned in section 11(2)(b) above.
(3)Where material is acquired—
(a)by an employee from his employer and in the course of his employment; or
(b)by a company from an associated company,
it is only special procedure material if it was special procedure material immediately before the acquisition.
(4)Where material is created by an employee in the course of his employment, it is only special procedure material if it would have been special procedure material had his employer created it.
(5)Where material is created by a company on behalf of an associated company, it is only special procedure material if it would have been special procedure material had the associated company created it.
(6)A company is to be treated as another’s associated company for the purposes of this section if it would be so treated under [F1section 449 of the Corporation Tax Act 2010].
Textual Amendments
F1Words in s. 14(6) substituted (1.4.2010 with effect as mentioned in s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1177, 1184(1), Sch. 1 para. 193 (with Sch. 2)
Modifications etc. (not altering text)
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