Schedule 11, paragraph 12(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to sub-paragraph (7) below, if a request for a photograph or copy of any such thing 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 for the purpose of photographing it or copying it, or photograph or copy it, or cause it to be photographed or copied.
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Source: legislation.gov.uk · retrieved 2026-07-28