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

Words in s. 118C(3) inserted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(3)

S. 118C(3)(c) and word preceding it inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 4(3)

S. 118C(4): power of seizure extended (prosp.) by 2001 c. 16, ss. 50, 52-54, 68, 138(2), Sch. 1 Pt. 1 para. 23

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

S. 118C(4): powers of seizure extended (1.4.2003) by Criminal Justice and Police Act 2001 (c. 16), ss. 50, 138(2), Sch. 1 para. 23 (with ss. 52-54, 68); S.I. 2003/708, art. 2(a)

S. 118C(3)(c) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 5(a), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Word in 118C(3)(b) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Words in s. 118C(4)(b) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 5(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Words in s. 118C(5) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 5(b), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

S. 118C(2) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 13; S.I. 2011/777, art. 2

S. 118C(2A) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 13; S.I. 2011/777, art. 2

S. 118C(2B) omitted (1.4.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 13; S.I. 2011/777, art. 2

http://www.legislation.gov.uk/ukpga/1979/2/section/118C/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
118C Entry and search of premises and persons.1

For the purpose of exercising any powers under the customs and excise Acts an officer may at any reasonable time enter premises used in connection with the carrying on of a business.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

If a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995) is satisfied on information on oath—

a

that there is reasonable ground for suspecting that a fraud offence which appears to be of a serious nature is being, has been or is about to be committed on any premises, or

b

that evidence of the commission of such an offence is to be found there, ...

c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

he may issue a warrant in writing authorising, subject to subsections (6) and (7) below, any officer to enter those premises, if necessary by force, at any time within the period of one month beginning with the date of the issue of the warrant and search them.

4

Any officer who enters premises under the authority of a warrant under subsection (3) above may—

a

take with him such other persons as appear to him to be necessary;

b

seize and remove any documents or other things whatsoever found on the premises which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of a fraud offence which appears to him to be of a serious nature ...; and

c

search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such documents or other things;

but no woman or girl shall be searched by virtue of this subsection except by a woman.

5

In subsections (3) and (4) above “a fraud offence” means an offence under any provision of section 167(1), 168 or 170 below ....

6

The powers conferred by a warrant under this section shall not be exercisable—

a

by more than such number of officers as may be specified in the warrant; nor

b

outside such times of day as may be so specified; nor

c

if the warrant so provides, otherwise than in the presence of a constable in uniform.

7

An officer seeking to exercise the powers conferred by a warrant under this section or, if there is more than one such officer, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows—

a

if the occupier of the premises concerned is present at the time the search is to begin, the copy shall be supplied to the occupier;

b

if at the time the occupier is not present but a person who appears to the officer to be in charge of the premises is present, the copy shall be supplied to that person; and

c

if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.

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<note class="commentary F" eId="c14779101">
<p>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<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>
</p>
</note>
<note class="commentary F" eId="c14779121">
<p>
Words in s. 118C(3) inserted (1.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/18/3">Sch. 4 para. 18(3)</ref>
</p>
</note>
<note class="commentary F" eId="c14779131">
<p>
S. 118C(3)(c) and word preceding it inserted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/4/3">Sch. 2 Pt. I para. 4(3)</ref>
</p>
</note>
<note class="commentary C" eId="c14779141">
<p>
S. 118C(4): power of seizure extended (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16">2001 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/50">ss. 50</ref>
,
<rref from="http://www.legislation.gov.uk/id/ukpga/2001/16/section/52" upTo="http://www.legislation.gov.uk/id/ukpga/2001/16/section/54">52-54</rref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/68">68</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/138/2">138(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/schedule/1/part/1/paragraph/23">Sch. 1 Pt. 1 para. 23</ref>
</p>
</note>
<note class="commentary F" eId="c14778521">
<p>
Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<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>
</p>
</note>
<note class="commentary C" eId="key-b67a784cbef878158d66d603a9c307d3">
<p>
S. 118C(4): powers of seizure extended (1.4.2003) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16">Criminal Justice and Police Act 2001 (c. 16)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/50">ss. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/138/2">138(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/schedule/1/paragraph/23">Sch. 1 para. 23</ref>
(with
<rref from="http://www.legislation.gov.uk/id/ukpga/2001/16/section/52" upTo="http://www.legislation.gov.uk/id/ukpga/2001/16/section/54">ss. 52-54</rref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2001/16/section/68">68</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2003/708">S.I. 2003/708</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/708/article/2/a">art. 2(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-545dc3956611fcaec83c54f65937f53c">
<p>
S. 118C(3)(c) repealed (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/4">s. 84(4)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/22/paragraph/5/a">Sch. 22 para. 5(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/1">Sch. 27 Pt. 5(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-0c3127fa41b7f2fd9bd6536db0018ccf">
<p>
Word in 118C(3)(b) repealed (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">s. 84(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/1">Sch. 27 Pt. 5(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-73534aab1d032233dd6b012eac1a4532">
<p>
Words in s. 118C(4)(b) repealed (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/4">s. 84(4)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/22/paragraph/5/b">Sch. 22 para. 5(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/1">Sch. 27 Pt. 5(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-c0cec67c6e1ef25c5162775d98f7bcb4">
<p>
Words in s. 118C(5) repealed (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/4">s. 84(4)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/22/paragraph/5/b">Sch. 22 para. 5(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/1">Sch. 27 Pt. 5(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-04f8b09d0015801738debfa859780ea8">
<p>
S. 118C(2) omitted (1.4.2011) by virtue of
<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/13">Sch. 13 para. 13</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>
</p>
</note>
<note class="commentary F" eId="key-16e01b470f5626de270fba3649ca17df">
<p>
S. 118C(2A) omitted (1.4.2011) by virtue of
<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/13">Sch. 13 para. 13</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>
</p>
</note>
<note class="commentary F" eId="key-9edddd41ccbff95d082dbc3005aa523e">
<p>
S. 118C(2B) omitted (1.4.2011) by virtue of
<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/13">Sch. 13 para. 13</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>
</p>
</note>
</notes>
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<part eId="part-IXA" period="#period3">
<num>
<noteRef href="#c14778521" marker="F4" class="commentary F"/>
<ins class="d29p10420 first">Part IXA</ins>
</num>
<heading>
<ins class="d29p10420 last"> PROTECTION OF THE REVENUES DERIVED FROM EXCISE DUTIES</ins>
</heading>
<section eId="section-118C" period="#period2">
<num>
<noteRef href="#c14779101" marker="F1" class="commentary F"/>
118C
</num>
<heading> Entry and search of premises and persons.</heading>
<subsection eId="section-118C-1">
<num>1</num>
<content>
<p>For the purpose of exercising any powers under the customs and excise Acts an officer may at any reasonable time enter premises used in connection with the carrying on of a business.</p>
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<num>
<noteRef href="#key-04f8b09d0015801738debfa859780ea8" marker="F9" class="commentary F"/>
2
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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2A
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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2B
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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<subsection eId="section-118C-3">
<num>3</num>
<intro>
<p>
If a justice of the peace or, in Scotland, a justice (within the meaning of
<ins class="d29p10767 first last">
<noteRef href="#c14779121" marker="F2" class="commentary attribute F"/>
section 307 of the Criminal Procedure (Scotland) Act 1995
</ins>
) is satisfied on information on oath—
</p>
</intro>
<paragraph eId="section-118C-3-a">
<num>a</num>
<content>
<p>that there is reasonable ground for suspecting that a fraud offence which appears to be of a serious nature is being, has been or is about to be committed on any premises, or</p>
</content>
</paragraph>
<paragraph eId="section-118C-3-b">
<num>b</num>
<content>
<p>
that evidence of the commission of such an offence is to be found there,
<noteRef href="#key-0c3127fa41b7f2fd9bd6536db0018ccf" marker="F6" class="commentary F"/>
<ins class="d29p10783 first">
<noteRef href="#c14779131" marker="F3" class="commentary attribute F"/>
...
</ins>
</p>
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<num>
<noteRef href="#key-545dc3956611fcaec83c54f65937f53c" marker="F5" class="commentary F"/>
<ins class="d29p10783 last">c</ins>
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<wrapUp>
<p>he may issue a warrant in writing authorising, subject to subsections (6) and (7) below, any officer to enter those premises, if necessary by force, at any time within the period of one month beginning with the date of the issue of the warrant and search them.</p>
</wrapUp>
</subsection>
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<num>
<noteRef href="#c14779141" marker="C1" class="commentary C"/>
<noteRef href="#key-b67a784cbef878158d66d603a9c307d3" marker="C2" class="commentary C"/>
4
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<intro>
<p>Any officer who enters premises under the authority of a warrant under subsection (3) above may—</p>
</intro>
<paragraph eId="section-118C-4-a">
<num>a</num>
<content>
<p>take with him such other persons as appear to him to be necessary;</p>
</content>
</paragraph>
<paragraph eId="section-118C-4-b">
<num>b</num>
<content>
<p>
seize and remove any documents or other things whatsoever found on the premises which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of a fraud offence which appears to him to be of a serious nature
<noteRef href="#key-73534aab1d032233dd6b012eac1a4532" marker="F7" class="commentary F"/>
...; and
</p>
</content>
</paragraph>
<paragraph eId="section-118C-4-c">
<num>c</num>
<content>
<p>search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such documents or other things;</p>
</content>
</paragraph>
<wrapUp>
<p>but no woman or girl shall be searched by virtue of this subsection except by a woman.</p>
</wrapUp>
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<subsection eId="section-118C-5">
<num>5</num>
<content>
<p>
In subsections (3) and (4) above “
<term refersTo="#term-a-fraud-offence">a fraud offence</term>
” means an offence under any provision of section 167(1), 168 or 170 below
<noteRef href="#key-c0cec67c6e1ef25c5162775d98f7bcb4" marker="F8" class="commentary F"/>
....
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<intro>
<p>The powers conferred by a warrant under this section shall not be exercisable—</p>
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<paragraph eId="section-118C-6-a">
<num>a</num>
<content>
<p>by more than such number of officers as may be specified in the warrant; nor</p>
</content>
</paragraph>
<paragraph eId="section-118C-6-b">
<num>b</num>
<content>
<p>outside such times of day as may be so specified; nor</p>
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</paragraph>
<paragraph eId="section-118C-6-c">
<num>c</num>
<content>
<p>if the warrant so provides, otherwise than in the presence of a constable in uniform.</p>
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<num>7</num>
<intro>
<p>An officer seeking to exercise the powers conferred by a warrant under this section or, if there is more than one such officer, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows—</p>
</intro>
<paragraph eId="section-118C-7-a">
<num>a</num>
<content>
<p>if the occupier of the premises concerned is present at the time the search is to begin, the copy shall be supplied to the occupier;</p>
</content>
</paragraph>
<paragraph eId="section-118C-7-b">
<num>b</num>
<content>
<p>if at the time the occupier is not present but a person who appears to the officer to be in charge of the premises is present, the copy shall be supplied to that person; and</p>
</content>
</paragraph>
<paragraph eId="section-118C-7-c">
<num>c</num>
<content>
<p>if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.</p>
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