Page 138 - ELT_15th July 2020_Vol 373_Part 2
P. 138

E48                         EXCISE LAW TIMES                    [ Vol. 373

                                       1       2                  3                           4
                                                                                     or authorisation controls of
                                                                                     the device, in order to per-
                                                                                     form the function described
                                                                                     in 8A504.b.1.
                                                                                Technical Note
                                                                                ‘Extract raw data’ from  a computing
                                                                                or communications device means to
                                                                                retrieve  binary  data from a storage
                                                                                medium, e.g. RAM, flash or hard disk,
                                                                                of the device without interpretation by
                                                                                the device’s operating system or  file
                                                                                system.
                                                                                Note 1  8A504.b. does not apply to
                                                                                systems or equipment specially
                                                                                designed for the “development” or
                                                                                “production”  of a computing or
                                                                                communications device.
                                                                                Note 2  8A504.b. does not include :
                                                                                     a.  Debuggers,  hypervisors;
                                                                                     b.   Items limited to logical da-
                                                                                         ta extraction;
                                                                                     c.   Data extraction items us-
                                                                                         ing chip-off or JTAG; or
                                                                                     d.  Items specially designed
                                                                                         and limited to jail-breaking
                                                                                         or rooting.
                                       40.   Entry at   8D502  “Software” as follows :  8D502  “Software” as follows :
                                            8D502.a.3  a.   “Software” specially de- a.  “Software” specially  designed
                                            amended       signed or modified for the   or modified for the “devel-
                                                          “development”, “produc-    opment”, “production” or
                                                          tion” or “use” of any of the   “use” of any of the following :
                                                          following :                1.  Equipment specified by
                                                          1.  Equipment specified        8A502 or “software”
                                                              by 8A502 or “soft-         specified by 8D502.c.1;
                                                              ware” specified by     2.  Equipment specified by
                                                              8D502.c.1;                 8A503 or “software”
                                                          2.  Equipment specified        specified by  8D502.c.2;
                                                              by 8A503 or “soft-         or
                                                              ware” specified by     3.  Equipment  or  “soft-
                                                              8D502.c.2; or              ware”, as follows :
                                                          3.  Equipment specified        a.  Equipment  speci-
                                                              by 8A504 or “soft-             fied by 8A504.a. or
                                                              ware” specified by             “software” speci-
                                                              8D502.c.3;                     fied          by
                                                     b.   “Software”  having  the            8D502.c.3.a.;
                                                          characteristics of a ‘crypto-  b.  Equipment  speci-
                                                          graphic activation token’          fied by 8A504.b. or
                                                          specified by 8D502.b.              “software” speci-
                                                     c.   “Software”  having  the            fied by 8D502.c.
                                                          characteristics           of,   or   3.b.;
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