Part I Customs and Excise
Chapter III Customs: Enforcement Powers
22 Records and rules of evidence.
1
Where any information is preserved by approved means as mentioned in section 21(4) above, a copy of any document in which it is contained shall, subject to subsection (2) below, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
2
A statement contained in a document produced by a computer shall not by virtue of subsection (1) above be admissible in evidence—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
in civil proceedings in Scotland, except in accordance with sections 5 and 6 of the M1Civil Evidence (Scotland) Act 1988;
d
in criminal proceedings in Scotland, except in accordance with F2Schedule 8 to the Criminal Procedure (Scotland) Act 1995;
F3e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5f
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .