Part I Customs and Excise, Value Added Tax and Car Tax

Chapter I Customs and Excise

Other provisions

10 Search of aircraft.

(1)

The M1Customs and Excise Management Act 1979 shall be amended as follows.

(2)

In section 27(1) (officers’ powers of boarding and searching aircraft at a customs and excise airport, etc.) for the words “a customs and excise airport" there shall be substituted “ an aerodrome ”.

(3)

In section 28(1) (officers’ powers of access to aircraft at customs and excise airport, etc.) for the words “customs and excise airport" there shall be substituted “ aerodrome ”.

(4)

In section 163 (power to stop and search vehicles or vessels) the following subsection shall be inserted at the end—

“(3)

This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but the power to stop and search in subsection (1) above shall not be available in respect of aircraft which are airborne.”