Value Added Tax Act 1994 Schedule 11 paragraph 11

Order for access to recorded information etc.

Schedule 11 paragraph 11 sets out the powers for a justice of the peace to order access to recorded information where a VAT offence is suspected, including the removal and copying of evidence.

• A justice of the peace may issue an access order where there are reasonable grounds to believe a VAT offence is being, has been, or is about to be committed, and relevant evidence is held by a person
• The order requires the person holding the information to give an authorised officer access within 7 days (or a longer period if specified), including allowing copies or extracts to be taken
• Where information is stored electronically, it must be produced in a visible and legible form, and in a removable format if the authorised officer wishes to take it away
• These powers operate alongside, and do not replace, the separate powers of inspection and entry contained elsewhere in Schedule 11