Finance Act 2003

51(1)If a request for permission to be granted access to anything that—U.K.

(a)has been removed by an officer of the Board, and

(b)is retained by the Board for the purposes of investigating an offence,

is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of any such person, the officer shall allow the person who made the request access to it under the supervision of an officer of the Board.

(2)If a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who has custody or control of the thing immediately before it was so removed, or by someone acting on behalf of any such person, the officer shall—

(a)allow the person who made the request access to it under the supervision of an officer of the Board for the purpose of photographing or copying it, or

(b)photograph or copy it, or cause it to be photographed or copied.

(3)Where anything is photographed or copied under sub-paragraph (2)(b) the photograph or copy shall be supplied to the person who made the request.

(4)The photograph or copy shall be supplied within a reasonable time from the making of the request.

(5)There is no duty under this paragraph to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—

(a)that investigation,

(b)the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed, or

(c)any criminal proceedings that may be brought as a result of—

(i)the investigation of which he is in charge, or

(ii)any such investigation as is mentioned in paragraph (b).

(6)The references in this paragraph to the officer in overall charge of the investigation is to the person whose name and address are endorsed on the warrant concerned as being the officer so in charge.