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Legislation
Finance Act 2008

Crossheading Other measures

  • Section 115 Record-keeping
  • Section 116 Disclosure of tax avoidance schemes
  • Section 117 Power to open or unpack containers
  1. Other measures
  2. Power to open or unpack containers

Section 117 | Power to open or unpack containers

From legislation.gov.uk

(1)CEMA 1979 is amended as follows.

(2)In section 1(1) (interpretation), in the definition of “container”, after “and any” insert “ baggage, ”.

(3)Section 159 (power to examine and take account of goods) is amended as follows.

(4)In subsection (1)—

(a)after “for that purpose” insert “ open or unpack any container or ”, and

(b)insert at the end “ and search it or anything in it. ”

(5)In subsection (4), insert at the end “ ; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so. ”

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