114 Computer records etc
Finance Act 2008 (2008 c 9) | Legislation

114  Computer records etc

(1)     This section applies to any enactment that, in connection with an HMRC matter—

(a)     requires a person to produce a document or cause a document to be produced,

(b)     requires a person to permit the Commissioners or an officer of Revenue and Customs—

(i)     to inspect a document, or

(ii)     to make or take copies of or extracts from or remove a document,

(c)     makes provision about penalties or offences in connection with the production or inspection of documents, including in connection with the falsification of or failure to produce or permit the inspection of documents, or

(d)     makes any other provision in connection with a requirement mentioned in paragraph (a) or (b).

(2)     An enactment to which this section applies has effect as if—

(a)     any

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