Schedule 11, paragraph 11(1)

Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of section 308 of the Criminal Procedure (Scotland) Act 1995) is satisfied that there are reasonable grounds for believing— he may make an order under this paragraph. that an offence in connection with VAT is being, has been or is about to be committed, and that any recorded information (including any document of any nature whatsoever) which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,

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Source: legislation.gov.uk · retrieved 2026-07-28