Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5

Ss. 118BA-118BD inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 12; S.I. 2011/777, art. 2

http://www.legislation.gov.uk/ukpga/1979/2/section/118BB/2014-09-26Customs 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 Participation2014-09-26Part IXA PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES
118BBInspection powers: goods-based duties1

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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Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
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,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/12">s. 12</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/5">Sch. 5</ref>
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Ss. 118BA-118BD inserted (1.4.2011) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33">Finance (No. 3) Act 2010 (c. 33)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/section/29/2">s. 29(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/33/schedule/13/paragraph/12">Sch. 13 para. 12</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2011/777">S.I. 2011/777</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/777/article/2">art. 2</ref>
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<ins class="d29p10420 first">Part IXA</ins>
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<heading>
<ins class="d29p10420 last"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</ins>
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<section eId="section-118BB" period="#period1">
<num>
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Inspection powers: goods-based duties
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<subsection eId="section-118BB-3">
<num>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">3</ins>
</num>
<intro>
<p>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">For the purposes of this section—</ins>
</p>
</intro>
<paragraph eId="section-118BB-3-a">
<num>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">a</ins>
</num>
<content>
<p>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">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</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-118BB-3-b">
<num>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">b</ins>
</num>
<content>
<p>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">the officer may not enter or inspect any part of the premises that is used solely as a dwelling.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-118BB-4">
<num>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843">4</ins>
</num>
<content>
<p>
<ins class="key-10f27fb5329381b84fe9cfb0d38ceeb2-1531396536843 last">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.</ins>
</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>