2(1)The result of an analysis of a sample shall not be admissible—U.K.
(a)in criminal proceedings under the Customs and Excise Acts 1979; or
(b)on behalf of the Commissioners in any civil proceedings under those Acts,
unless the analysis was made by an authorised analyst and the requirements of paragraph 1 above (where applicable) and of the following provisions of this paragraph have been complied with.
(2)The person taking a sample must at the time have divided it into three parts (including the part to be analysed), marked and sealed or fastened up each part, and—
(a)delivered one part to the person in whose presence the sample was taken in accordance with paragraph 1 above, if he requires it; and
(b)retained one part for future comparison.
(3)Where it was not practicable to comply with the relevant requirements of paragraph 1 above, the person taking the sample must have served notice on the owner or person in charge of the vehicle or, as the case may be, the occupier of the premises informing him that the sample has been taken and that one part of it is available for delivery to him, if he requires it, at such time and place as may be specified in the notice.