SCHEDULES

SCHEDULE 7 Amendments of Schedule 7 to the Principal Act

5

1

In paragraph 10 (entry and search of premises and persons) in subparagraph (3) (search warrants)—

a

for the words “an offence in connection with the tax” there shall be substituted “a fraud offence which appears to be of a serious nature”;

b

after the word “authorising” there shall be inserted “subject to subparagraphs (5) and (6) below”;

c

in paragraph (b) for the words “such an offence” there shall substituted “a fraud offence which appears to him to be of a serious nature”; and

d

in paragraph (c) the words “to have committed or to be about to commit such an offence or” shall be omitted.

2

At the end of the paragraph there shall be added the following subparagraphs—

4

In subparagraph (3) above ”a fraud offence’ means an offence under any provision of subsections (1) to (3) of section 39 of this Act.

5

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

a

by more than such number of authorised persons 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.

6

An authorised person seeking to exercise the powers conferred by a warrant under this paragraph or, if there is more than one such authorised person, 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 that time the occupier is not present but a person who appears to the authorised person 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.