http://www.legislation.gov.uk/ukpga/1985/54/section/10/2008-07-21Finance Act 1985An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1991-02-01texttext/xmlenStatute Law Database2022-08-13Expert Participation2008-07-21Part I Customs and Excise and Value Added TaxChapter I Customs and Excise Other provisionsF110 Computer records etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .