Extent Information
E1 The provisions of Schedule 1 are co-extensive with the enactments they amend, see s. 16(6)
13(1)Section 127 of the Finance Act 1988 (production of computer records, &c.) is amended as follows.
(2)In subsection (1) (general scope of powers conferred by or under Taxes Acts), for the words from “were a reference” to the end substitute “ were a reference to anything in which information of any description is recorded and any reference to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly ”.
(3)In subsection (3) (documents within powers conferred by subsection (2)), for the words “, within the meaning of Part I of the Civil Evidence Act 1968,” substitute “ , within the meaning given by subsection (1) above, ”.
(4)Omit subsection (5) (adaptation of references to Civil Evidence Act 1968).