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:
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234