[23HFailure to comply with requirements of section 23F and 23GS
(1)This section applies where—
(a)a document is removed under a production order;
(b)a document or other thing is removed under a Revenue and Customs warrant.
(2)Subject to subsection (3) below, a person who claims that—
(a)an officer has failed to comply with the requirements of section 23F(2) or (3) of this Act; or
(b)an officer in overall charge of an investigation has failed to comply with the requirements of section 23G(4) of this Act,
may apply to the sheriff for an order under subsection (4) below.
(3)An application under subsection (2) above—
(a)relating to a failure mentioned in subsection (2)(a) above, may be made only by a person who is entitled to make a request under section 23F(2) of this Act;
(b)relating to a failure mentioned in subsection (2)(b) above, may be made only by—
(i)a haver;
(ii)a person acting on behalf of a haver but only where that person applied under section 23G(2) of this Act;
(iii)a person who had possession or control of the document or thing before it was removed under a Revenue and Customs warrant.
(4)The sheriff may, if satisfied that—
(a)the officer has failed to comply with the requirements of section 23F(2) or (3) of this Act; or
(b)the officer in overall charge of the investigation has failed to comply with the requirements of section 23G(4) of this Act,
order the officer or, as the case may be, the officer in overall charge of the investigation to comply with the requirements within such time and in such manner as the sheriff specifies in the order.]