Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 6

Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 6

Words in s. 112(5) omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 89 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Words in s. 112(5) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 3; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

S. 112(7)(8) inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 10; S.I. 2011/777, art. 2

S. 112 applied (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 1

S. 112 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)

S. 112 modified (1.8.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(3), 16(a)

http://www.legislation.gov.uk/ukpga/1979/2/section/112Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2024-10-10Part IX Control of Excise Licence Trades and Revenue Traders General provisions as to revenue traders
112 Power of entry upon premises, etc. of revenue traders.(1)

An officer may, subject to subsection (2) below, at any time enter upon any premises of which entry is made, or is required by or under the revenue trade provisions of the customs and excise Acts to be made, or any other premises owned or used by a revenue trader for the purposes of his trade and may inspect the premises and search for, examine and take account of any machinery vehicles, vessels, utensils, goods or materials belonging to or in any way connected with that trade.

(2)

Except in the case of such traders as are mentioned in subsection (3) below, no officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable.

(3)

Where any such premises as are mentioned in subsection (1) above are those of a distiller, rectifier, compounder, brewer for sale, producer of wine, producer of made-wine maker of cider or occupier of an excise warehouse, and an officer, after having demanded admission into the premises and declared his name and business at the entrance thereof, is not immediately admitted, that officer and any person acting in his aid may, subject to subsection (4) below, break open any door or window of the premises or break through any wall thereof for the purpose of obtaining admission.

(4)

No officer or person acting in his aid shall exercise the powers conferred on him by subsection (3) above by night unless he is accompanied by a constable.

(5)

Subsection (1) above applies to vehicles, ... hovercraft or structures in or from which tobacco products are sold or dealt in or alcoholic products are sold by retail as it applies to premises.

(6)

This section applies to the occupier of a refinery as it applies to a distiller, whether or not the occupier is a revenue trader.

(7)

For the purposes of subsection (1)—

(a)

it does not matter if the premises in question are owned or used partly for the purposes of the trade and partly for other purposes (including as a dwelling), but

(b)

the officer may not enter or inspect any part of the premises that is used solely as a dwelling.

(8)

Premises used to hold or store anything for the purposes of a revenue trader's trade are taken to be used by the revenue trader for the purposes of that trade, regardless of who owns or occupies the premises.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/2024-10-10"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2024-10-10"/>
<FRBRdate date="2024-10-10" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/2024-10-10/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2024-10-10/data.akn"/>
<FRBRdate date="2024-11-25Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="1979-02-22" eId="date-enacted" source="#"/>
<eventRef date="2020-12-31" eId="date-2020-12-31" source="#"/>
<eventRef date="2023-08-01" eId="date-2023-08-01" source="#"/>
<eventRef date="2024-10-10" eId="date-2024-10-10" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-IX-crossheading-general-provisions-as-to-revenue-traders" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-112" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2024-10-10" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2024-10-10" type="jurisdiction"/>
<restriction href="#part-IX" refersTo="#period-from-2023-08-01" type="jurisdiction"/>
<restriction href="#part-IX-crossheading-general-provisions-as-to-revenue-traders" refersTo="#period-from-2023-08-01" type="jurisdiction"/>
<restriction href="#section-112" refersTo="#period-from-2023-08-01" type="jurisdiction"/>
<restriction href="#section-112-5" refersTo="#period-from-2020-12-31" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#section-112" refersTo="#key-f869e88d9d7b7719c36b9f5cee8cd9fe"/>
<uk:commentary href="#section-112" refersTo="#key-6f78a5265f6f4fb7be0ab66e7bd7e38f"/>
<uk:commentary href="#section-112" refersTo="#key-062b99ea4448f55770e4427e9e0aeed7"/>
<uk:commentary href="#section-112" refersTo="#c14777721"/>
<uk:commentary href="#section-112" refersTo="#c14777731"/>
<uk:commentary href="#section-112" refersTo="#key-91090e63d37bfbaaa8dbf8a23b5a9e3d"/>
<uk:commentary href="#section-112" refersTo="#key-08748d7bb68f9517c9ce5e521c789faf"/>
<uk:commentary href="#section-112" refersTo="#key-6d5bc790fd3d4f786f799e70c66a2459"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2020-12-31">
<timeInterval start="#date-2020-12-31" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2023-08-01">
<timeInterval start="#date-2023-08-01" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2024-10-10">
<timeInterval start="#date-2024-10-10" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14777721" marker="F1">
<p>
Word inserted by
<ref eId="c02147" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c02148" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref eId="c02149" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/6">Sch. 8 Pt. I para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14777731" marker="F2">
<p>
Words substituted by
<ref eId="c02150" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c02151" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref eId="c02152" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/6">Sch. 8 Pt. I para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-91090e63d37bfbaaa8dbf8a23b5a9e3d" marker="F3">
<p>
Words in
<ref eId="cejmpkut4-04045" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/112/5">s. 112(5)</ref>
omitted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of
<ref eId="cejmpkut4-04046" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="cejmpkut4-04047" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="cejmpkut4-04048" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/89">Sch. 7 para. 89</ref>
(with savings and transitional provisions in
<ref eId="cejmpkut4-04049" href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref eId="cejmpkut4-04050" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref eId="cejmpkut4-04051" href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<rref eId="cejmpkut4-04052" class="subref" from="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" upTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" ukl:CitationRef="cejmpkut4-04051">Sch. 2 para. 7(7)-(9)</rref>
);
<ref eId="cejmpkut4-04053" href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref eId="cejmpkut4-04054" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-08748d7bb68f9517c9ce5e521c789faf" marker="F4">
<p>
Words in s. 112(5) substituted (1.8.2023) by
<ref eId="d10e5" href="http://www.legislation.gov.uk/id/ukpga/2023/30">Finance (No. 2) Act 2023 (c. 30)</ref>
,
<ref eId="ccd8e820231124090139488Z" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ref>
,
<ref eId="ccd8e1120231124090139488Z" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/3">Sch. 13 para. 3</ref>
;
<ref eId="d10e14" href="http://www.legislation.gov.uk/id/uksi/2023/884">S.I. 2023/884</ref>
,
<ref eId="ccd8e1820231124090139488Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/2/1/j">reg. 2(1)(j)</ref>
(with
<ref eId="ccd8e2120231124090139488Z" class="subref" href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/10">reg. 10</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6d5bc790fd3d4f786f799e70c66a2459" marker="F5">
<p>
S. 112(7)(8) inserted (1.4.2011) by
<ref eId="c14qq1u13-00008" href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref eId="c14qq1u13-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref eId="c14qq1u13-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/10">Sch. 13 para. 10</ref>
;
<ref eId="c14qq1u13-00011" href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref eId="c14qq1u13-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f869e88d9d7b7719c36b9f5cee8cd9fe" marker="C1">
<p>
S. 112 applied (1.4.2017) by
<ref eId="c1dj30xi3-00008" href="http://www.legislation.gov.uk/id/uksi/2016/1172">The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172)</ref>
,
<ref eId="c1dj30xi3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/1/3">regs. 1(3)</ref>
,
<ref eId="c1dj30xi3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2016/1172/regulation/22">22</ref>
,
<ref eId="c1dj30xi3-00011" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/1172/schedule/2/paragraph/1">Sch. 2 para. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-6f78a5265f6f4fb7be0ab66e7bd7e38f" marker="C2">
<p>
S. 112 applied (with modifications) (6.4.2018) by
<ref eId="c4qnktzq3-00032" href="http://www.legislation.gov.uk/id/uksi/2018/264">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</ref>
,
<ref eId="c4qnktzq3-00033" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c4qnktzq3-00034" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</ref>
,
<ref eId="c4qnktzq3-00035" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/264/schedule">Sch.</ref>
(with
<rref eId="c4qnktzq3-00036" class="subref" from="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" upTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5" ukl:CitationRef="c4qnktzq3-00032">regs. 3-5</rref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-062b99ea4448f55770e4427e9e0aeed7" marker="C3">
<p>
S. 112 modified (1.8.2018) by
<ref eId="c5glbn1u3-00007" href="http://www.legislation.gov.uk/id/uksi/2018/75">The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75)</ref>
,
<ref eId="c5glbn1u3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/75/regulation/1/3">regs. 1(3)</ref>
,
<ref eId="c5glbn1u3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/75/regulation/16/a">16(a)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/112</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-10-10</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="305"/>
<ukm:BodyParagraphs Value="241"/>
<ukm:ScheduleParagraphs Value="64"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<body eId="body">
<part eId="part-IX">
<num>Part IX</num>
<heading> Control of Excise Licence Trades and Revenue Traders</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-IX-crossheading-general-provisions-as-to-revenue-traders">
<heading> General provisions as to revenue traders</heading>
<section eId="section-112" uk:target="true">
<num>112</num>
<heading>
Power of entry upon premises,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
of revenue traders.
</heading>
<subsection eId="section-112-1">
<num>(1)</num>
<content>
<p>
An officer may, subject to subsection (2) below, at any time enter upon any premises of which entry is made, or is required by or under the revenue trade provisions of the customs and excise Acts to be made, or any other premises owned or used by a revenue trader for the purposes of his trade and may inspect the premises and search for, examine and take account of any machinery
<ins class="first last" ukl:ChangeId="d29p9985" ukl:CommentaryRef="c14777721">
<noteRef uk:name="commentary" href="#c14777721" class="commentary"/>
vehicles
</ins>
, vessels, utensils, goods or materials belonging to or in any way connected with that trade.
</p>
</content>
</subsection>
<subsection eId="section-112-2">
<num>(2)</num>
<content>
<p>Except in the case of such traders as are mentioned in subsection (3) below, no officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable.</p>
</content>
</subsection>
<subsection eId="section-112-3">
<num>(3)</num>
<content>
<p>
Where any such premises as are mentioned in subsection (1) above are those of a distiller, rectifier, compounder, brewer for sale, producer of wine, producer of made-wine
<ins class="first last" ukl:ChangeId="d29p10001" ukl:CommentaryRef="c14777731">
<noteRef uk:name="commentary" href="#c14777731" class="commentary"/>
maker of cider or occupier of an excise warehouse
</ins>
, and an officer, after having demanded admission into the premises and declared his name and business at the entrance thereof, is not immediately admitted, that officer and any person acting in his aid may, subject to subsection (4) below, break open any door or window of the premises or break through any wall thereof for the purpose of obtaining admission.
</p>
</content>
</subsection>
<subsection eId="section-112-4">
<num>(4)</num>
<content>
<p>No officer or person acting in his aid shall exercise the powers conferred on him by subsection (3) above by night unless he is accompanied by a constable.</p>
</content>
</subsection>
<subsection eId="section-112-5">
<num>(5)</num>
<content>
<p>
Subsection (1) above applies to vehicles,
<noteRef href="#key-91090e63d37bfbaaa8dbf8a23b5a9e3d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
... hovercraft or structures in or from which tobacco products are sold or dealt in or
<ins class="substitution first last" ukl:ChangeId="key-08748d7bb68f9517c9ce5e521c789faf-1700744830455" ukl:CommentaryRef="key-08748d7bb68f9517c9ce5e521c789faf">
<noteRef uk:name="commentary" href="#key-08748d7bb68f9517c9ce5e521c789faf" class="commentary"/>
alcoholic products
</ins>
are sold by retail as it applies to premises.
</p>
</content>
</subsection>
<subsection eId="section-112-6">
<num>(6)</num>
<content>
<p>This section applies to the occupier of a refinery as it applies to a distiller, whether or not the occupier is a revenue trader.</p>
</content>
</subsection>
<subsection eId="section-112-7">
<num>
<ins class="first" ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">
<noteRef uk:name="commentary" href="#key-6d5bc790fd3d4f786f799e70c66a2459" class="commentary"/>
(7)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">For the purposes of subsection (1)—</ins>
</p>
</intro>
<level class="para1" eId="section-112-7-a">
<num>
<ins ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">it does not matter if the premises in question are owned or used partly for the purposes of the trade and partly for other purposes (including as a dwelling), but</ins>
</p>
</content>
</level>
<level class="para1" eId="section-112-7-b">
<num>
<ins ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">the officer may not enter or inspect any part of the premises that is used solely as a dwelling.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-112-8">
<num>
<ins ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">(8)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-6d5bc790fd3d4f786f799e70c66a2459-1531392467227" ukl:CommentaryRef="key-6d5bc790fd3d4f786f799e70c66a2459">Premises used to hold or store anything for the purposes of a revenue trader's trade are taken to be used by the revenue trader for the purposes of that trade, regardless of who owns or occupies the premises.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>