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Customs and Excise Management Act 1979

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Changes over time for: Section 118BD

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Changes to legislation:

There are currently no known outstanding effects for the Customs and Excise Management Act 1979, Section 118BD. Help about Changes to Legislation

[F1118BDInspection powers: supplementary provisionU.K.

(1)If an officer, in the course of exercising a power under section 118BB [F2, 118BC or 118BCA,] finds reason to believe that the premises are owned or used by a revenue trader (within the meaning of section 112), the officer may also exercise any power that the officer could have exercised under section 112 if the officer had entered the premises under that section.

(2)Subsections (4) to (8) of section 118B apply to documents inspected under section 118BB [F2, 118BC or 118BCA,] as they apply to documents produced under section 118B.

(3)The powers under sections 118BB [F3, 118BC and 118BCA] include power—

(a)to mark items that have been inspected, and anything containing such items, for the purpose of indicating that they have been inspected, and

(b)to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been inspected.]

Textual Amendments

F2Words in s. 118BD(1)(2) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 13(2) (with Sch. 29)

F3Words in s. 118BD(3) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 13(3) (with Sch. 29)

Modifications etc. (not altering text)

C2S. 118BD 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)

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