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Value Added Tax Act 1994 Schedule 11 paragraphs 12–13
Procedure where documents etc. are removed
Schedule 11 paragraphs 12 and 13 set out the safeguards that apply when an authorised officer removes documents or other items from premises during a VAT investigation, including the rights of the affected person to obtain a record of what was taken, to access the removed items, and to seek a court order if the officer fails to comply.
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