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Finance Act 2008

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Changes over time for: Section 117

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Finance Act 2008, Section 117 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

117Power to open or unpack containersU.K.

(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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