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Finance Act 2016

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Finance Act 2016, Section 175 is up to date with all changes known to be in force on or before 05 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

175Detention and seizure under CEMA 1979: notice requirements etcU.K.

(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 , or

(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 ; or

(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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