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Legislation
Finance Act 2016

Crossheading Enforcement powers

  • Section 173 Gift aid: power to impose penalties on charities and intermediaries
  • Section 174 Proceedings under customs and excise Acts: prosecuting authority
  • Section 175 Detention and seizure under CEMA 1979: notice requirements etc
  • Section 176 Data-gathering powers: providers of payment or intermediary services
  • Section 177 Data-gathering powers: daily penalties for extended default
  1. Enforcement powers
  2. Detention and seizure under CEMA 1979: notice requirements etc

Section 175 | Detention and seizure under CEMA 1979: notice requirements etc

From legislation.gov.uk

(1)CEMA 1979 is amended as follows.

(2)Schedule 2A (detention of things as liable to forfeiture) is amended as set out in subsections (3) and (4).

(3)In paragraph 3(2) (exceptions to requirement of notice of detention)—

(a)omit the “or” at the end of paragraph (b), and after that paragraph insert—

(ba)a person who has (or appears to have) possession or control of the thing being detained,

;

(b)in paragraph (c), after “on” insert “ or from ”;

(c)at the end insert

(d)in the case of any thing detained on or from a vehicle, the driver of the vehicle.

(4)In paragraph 4(2) (unauthorised removal or disposal of things detained: definition of “responsible person”), for paragraphs (a) and (b) substitute—

(a)the person whose offence or suspected offence occasioned the detention,

(b)the owner or any of the owners of the thing detained or any servant or agent of such an owner,

(c)a person who has (or appears to have) possession or control of the thing being detained,

(d)in the case of any thing detained on a ship or aircraft, the master or commander,

(e)in the case of any thing detained on a vehicle, the driver of the vehicle, or

(f)a person whom the person who detains the thing reasonably believes to be a person within any of paragraphs (a) to (e).

(5)In Schedule 3 (seizure and forfeiture), in paragraph 1(2) (exceptions to requirement of notice of seizure)—

(a)after paragraph (b) insert—

(ba)a person who has (or appears to have) possession or control of the thing being seized; or

;

(b)in paragraph (c), for “in” substitute “ on or from ”;

(c)at the end insert

(d)in the case of any thing seized on or from a vehicle, the driver of the vehicle.

(6)The amendments made by this section have effect in relation to things detained or seized on or after the day on which this Act is passed.

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