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(1)The following section shall be inserted after section 20C of the M1Taxes Management Act 1970—
(1)An officer of the Board who removes anything in the exercise of the powerconferred by section 20C above shall, if so requested by a person showinghimself—
(a)to be the occupier of premises from which it was removed, or
(b)to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2)The officer of the Board shall provide the record within a reasonable timefrom the making of the request for it.
(3)Where anything which has been removed by an officer of the Board asmentioned in subsection (1) above is of such a nature that a photograph orcopy of it would be sufficient—
(a)for use as evidence at a trial for an offence, or
(b)for forensic examination or for investigation in connection with anoffence,
it shall not be retained longer than is necessary to establish that factand to obtain the photograph or copy.
(4)Subject to subsection (8) below, if a request for permission to be grantedaccess to anything which—
(a)has been removed by an officer of the Board, and
(b)is retained by the Board for the purpose of investigating an offence,
is made to the officer in overall charge of the investigation by a personwho had custody or control of the thing immediately before it was so removedor by someone acting on behalf of any such person, the officer shall allow theperson who made the request access to it under the supervision of an officerof the Board.
(5)Subject to subsection (8) below, if a request for a photograph or copy ofany such thing is made to the officer in overall charge of the investigationby a person who had custody or control of the thing immediately before it wasso removed, or by someone acting on behalf of any such person, the officershall—
(a)allow the person who made the request access to it under the supervisionof an officer of the Board for the purpose of photographing it or copying it,or
(b)photograph or copy it, or cause it to be photographed or copied.
(6)Where anything is photographed or copied under subsection (5)(b) above thephotograph or copy shall be supplied to the person who made the request.
(7)The photograph or copy shall be supplied within a reasonable time from themaking of the request.
(8)There is no duty under this section to grant access to, or to supply aphotograph or copy of, anything if the officer in overall charge of theinvestigation for the purposes of which it was removed has reasonable groundsfor believing that to do so would prejudice—
(a)that investigation;
(b)the investigation of an offence other than the offence for the purposesof the investigation of which the thing was removed; or
(c)any criminal proceedings which may be brought as a result of—
(i)the investigation of which he is in charge, or
(ii)any such investigation as is mentioned in paragraph (b) above.
(9)Any reference in this section to the officer in overall charge of theinvestigation is a reference to the person whose name and address are endorsedon the warrant concerned as being the officer so in charge.”
(2)This section shall apply with respect to warrants issued on or after theday on which this Act is passed.
Marginal Citations
M11970c. 9.
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