Finance Act 1994

1 (1) Regulations may require registrable persons to keep records.

(2) Regulations under sub-paragraph (1) above may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(3) Regulations may require any records kept in pursuance of the regulations to be preserved for such period not exceeding six years as may be specified in the regulations.

(4) Any duty under regulations to preserve records may be discharged by the preservation of the information contained in them by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall (subject to the following provisions of this paragraph) be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(5) The Commissioners may, as a condition of approving under sub-paragraph (4) above any means of preserving information contained in any records, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

(6) A statement contained in a document produced by a computer shall not by virtue of sub-paragraph (4) above be admissible in evidence—

(a) in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the M1 Civil Evidence Act 1968;

(b) in criminal proceedings in England and Wales, except in accordance with sections 69 and 70 of the M2 Police and Criminal Evidence Act 1984 and Part II of the M3 Criminal Justice Act 1988;

(c) in civil proceedings in Scotland, except in accordance with sections 5 and 6 of the M4 Civil Evidence (Scotland) Act 1988;

(d) in criminal proceedings in Scotland, except in accordance with Schedule 3 to the M5 Prisoners and Criminal Proceedings (Scotland) Act 1993;

(e) in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the M6 Civil Evidence Act (Northern Ireland) 1971;

(f) in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the M7 Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the M8 Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.

Marginal Citations

M1 1968 c. 64.

M2 1984 c. 60.

M3 1988 c. 33.

M4 1988 c. 32.

M5 1993 c. 9.

M6 1971 c. 36 (N.I.).

M7 S.I.1989/1341 (N.I.12).

M8 S.I.1988/1847 (N.I.17).