- Latest available (Revised)
- Original (As enacted)
Customs and Excise Management Act 1979, Section 118C is up to date with all changes known to be in force on or before 03 September 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.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(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.
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(2B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)If a justice of the peace or, in Scotland, a justice (within the meaning of [F5section 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, F6[F7...
F8(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 F9...; 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 F10....
(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.
Textual Amendments
F1Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5
F2S. 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
F3S. 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
F4S. 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
F5Words in s. 118C(3) inserted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 18(3)
F6Word 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)
F7S. 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)
F8S. 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)
F9Words 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)
F10Words 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)
Modifications etc. (not altering text)
C1S. 118C 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)
C2S. 118C(4): power of seizure extended (prosp.) by 2001 c. 16, ss. 50, 52-54, 68, 138(2), Sch. 1 Pt. 1 para. 23
C3S. 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)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: