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Customs and Excise Management Act 1979

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Changes over time for: Section 118BB

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Version Superseded: 01/04/2017

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Point in time view as at 26/09/2014. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 118BB is up to date with all changes known to be in force on or before 12 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

[F1118BBInspection powers: goods-based dutiesU.K.

(1)This section applies to premises if an officer has reasonable cause to believe that—

(a)the premises are used in connection with the supply, importation or exportation of goods of a class or description chargeable with a duty of excise, and

(b)any such goods, or documents relating to any such goods, are on the premises.

(2)The officer may at any reasonable time enter and inspect the premises and inspect—

(a)any goods found on the premises, and

(b)any documents found on the premises that appear to the officer to relate to the supply, importation or exportation of goods of a class or description chargeable to duty of excise.

(3)For the purposes of this section—

(a)it does not matter if the premises are used partly for a purpose mentioned in subsection (1)(a) 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.

(4)Premises used to hold or store goods in connection with their supply, importation or exportation are taken to be premises used in connection with the supply, importation or exportation of goods, regardless of who owns or occupies the premises.]

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