Finance Act 1993

Part II Meaning of “documents”

13 In this Part of this Schedule “the relevant provisions” means subsections (2) to (5) of section 187 of this Act and Part I above.

14 (1) Subject to sub-paragraph (2) below, in the relevant provisions “document” has the same meaning as it has—

(a) in relation to England and Wales, in Part I of the [1968 c. 64.] Civil Evidence Act 1968;

(b) in relation to Scotland, in Part III of the [1968 c. 70.] Law Reform (Miscellaneous Provisions) (Scotland) Act 1968; and

(c) in relation to Northern Ireland, in Part I of the [1971 c. 36 (N.I.).] Civil Evidence Act (Northern Ireland) 1971.

(2) In the relevant provisions references to documents do not include—

(a) personal records, as defined in section 12 of the [1984 c. 60.] Police and Criminal Evidence Act 1984 or, as respects Northern Ireland, in Article 14 of the [S.I. 1989/1341 (N.I. 12)] Police and Criminal Evidence (Northern Ireland) Order 1989, or

(b) journalistic material, as defined in section 13 of that Act or, as respects Northern Ireland, in Article 15 of that Order,

and references to particulars do not include particulars contained in such personal records or journalistic material.

(3) Subject to sub-paragraph (2) above, references in the relevant provisions to documents and particulars are to those specified or described in the notice in question, and—

(a) the notice shall require documents to be delivered or made available or particulars to be furnished within such period, being a period of not less than thirty days after the date of the notice, as may be specified in the notice; and

(b) the person to whom they are delivered or made available or furnished may take copies of them or of extracts from them.