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Version Superseded: 01/09/1994
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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.”
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