||All England Reporter
|| All ER (D) 330 (Oct)
|| EWHC 2164 (Admin)
Stanley Burnton J
||Alan Newman QC and Graham Brodie (instructed by Burton Copeland) for the claimant.
||Nicolas Ainley (instructed by the Solicitor of Inland Revenue) for the defendant.
||23 October 2002
Criminal evidence and procedure - Search and seizure - Document - Computer hard drive - Inland Revenue removing computer hard drives following agreement by third party - Legality of seizure - s 20C.
If an Inland Revenue officer who entered premises under the authority of a warrant under s20C of the found a computer's hard drive, and he had reasonable cause to believe that the data on the computer's hard disk might be required as evidence for the purpose of criminal proceedings, he could seize and remove that computer even though it contained irrelevant material. Thereafter, the officer should make a copy of the contents of the hard drive and return the computer pursuant to s20CC(3).
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