http://www.legislation.gov.uk/ukpga/2008/9/section/117Finance Act 2008An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-06-11Expert Participation2024-05-24Part 7AdministrationChapter 1Information etcOther measures
117Power to open or unpack containers1

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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<strong>Part 7</strong>
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<heading>Administration</heading>
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Information
<abbr title="Et cetera" xml:lang="la">etc</abbr>
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<heading>Power to open or unpack containers</heading>
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<p>
<abbr class="Acronym" title="Customs and Excise Management Act">CEMA</abbr>
1979 is amended as follows.
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In section 1(1) (interpretation), in the definition of “container”, after “and any” insert
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<quotedText>“ baggage, ”</quotedText>
</mod>
.
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<p>Section 159 (power to examine and take account of goods) is amended as follows.</p>
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after “for that purpose” insert
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In subsection (4), insert at the end
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<quotedText>“ ; 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. ”</quotedText>
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