11(1)Section 10 of the Finance Act 1985 (production of computer records, &c.) is amended as follows.
(2)In subsection (1) (general scope of powers conferred in relation to assigned matters within meaning of Customs and Excise Management Act 1979), 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)In subsection (5) (scope of offences relating to false documents, &c.), for “the same meaning as in Part I of the Civil Evidence Act 1968” substitute “the meaning given by subsection (1) above”.
(5)Omit subsection (7) (adaptation of references to Civil Evidence Act 1968).