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Schedule 11, paragraph 12(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Subject to sub-paragraph (7) below, if a request for permission to be granted access to anything which— is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an authorised person. has been removed by an authorised person, and is retained by the Commissioners for the purposes of investigating an offence,

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