945. Order for access to recorded information.

If a justice of the peace is satisfied, on an application by an authorised person1, that there are reasonable grounds for believing that an offence in connection with VAT is being, has been, or is about to be, committed, and that any recorded information2 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, he may make an order3 that the person who appears to the justice to be in possession of the recorded information to which the application relates must: