Police and Criminal Evidence Act 1984

Value Added Tax Act 1983 (c. 55)

41In Schedule 7 to the Value-Added Tax Act 1983—

(a)the following sub-paragraph shall be substituted for paragraph 7(5)—

“(5)A statement contained in a document produced by a computer shall not by virtue of sub-paragraph (3) of this paragraph be admissible in evidence—

(a)in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the [1968 c. 64.] Civil Evidence Act 1968 ;

(b)in criminal proceedings in England and Wales except in accordance with sections 68 to 70 of the Police and Criminal Evidence Act 1984 ;

(c)in civil proceedings in Scotland, except in accordance with sections 13 and 14 of the [1968 c. 70.] Law Reform (Miscellaneous Provisions) (Scotland) Act 1968 ;

(d)in criminal proceedings in Scotland, except in accordance with the said sections 13 and 14, which shall, for the purposes of this paragraph, apply with the necessary modifications to such proceedings;

(e)in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the [1971 c. 36 (N.I.).] Civil Evidence Act (Northern Ireland) 1971; and

(f)in criminal proceedings in Northern Ireland, except in accordance with the said sections 2 and 3, which shall, for the purposes of this paragraph, apply with the necessary modifications to such proceedings.”;

(b)in paragraph 7(6), for the words from " under the corresponding " to the end of the sub-paragraph there shall be substituted the words " section 13(4) of the [1968 c. 70.] Law Reform (Miscellaneous Provisions) (Scotland) Act 1968 or section 2(4) of the Civil Evidence Act (Northern Ireland) 1971 " ; and

(c)in paragraph 10(3), for the words " 14 days" there shall be substituted the words " one month " .