Schedule 11, paragraph 12(7)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
There is no duty under this paragraph to grant access to, or to supply a photograph or copy of, anything if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice— that investigation; the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or any criminal proceedings which may be brought as a result of— the investigation of which he is in charge, or any such investigation as is mentioned in paragraph (b) above.
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Source: legislation.gov.uk · retrieved 2026-07-28