Finance Act 2010 (c. 13)

Part 2 U.K. Anti-avoidance and revenue protection

Administration U.K.

57 Opening of postal packets U.K.

(1) Section 106 of the Postal Services Act 2000 (power to detain postal packets containing contraband) is amended as follows.

(2) In subsection (4), for paragraphs (a) and (b) substitute “ in the presence of a representative of the postal operator ”.

(3) Omit subsection (5).

(4) In subsection (7)(b), omit “if he is absent”.