637. Orders for delivery of documents.

The appropriate judicial authority1, if satisfied on information on oath given by an authorised officer of Revenue and Customs2:


    (1)     that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, tax is being, has been, or is about to be, committed; and


    (2)     that documents which may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person,