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Finance Act 2003

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Changes over time for: Cross Heading: Document not to be retained if photograph or copy sufficient

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No versions valid at: 13/04/2003

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Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

Finance Act 2003, Cross Heading: Document not to be retained if photograph or copy sufficient is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Valid from 10/07/2003

Document not to be retained if photograph or copy sufficientU.K.

50U.K.Where anything that has been removed by an officer of the Board as mentioned in paragraph 49 is of such a nature that a photograph or copy of it would be sufficient—

(a)for use as evidence at a trial for an offence, or

(b)for forensic examination or for investigation in connection with an offence,

it shall not be retained longer than is necessary to establish that fact and to obtain the photograph or copy.

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