SCHEDULES
C1SCHEDULE 12Taking control of goods
Annotations:
Modifications etc. (not altering text)
Part 2The procedure
Entry under warrant
15
1
If an enforcement agent applies to the court it may issue a warrant authorising him to enter specified premises to search for and take control of goods.
2
Before issuing the warrant the court must be satisfied that all these conditions are met—
a
an enforcement power has become exercisable;
b
there is reason to believe that there are goods on the premises that the enforcement power will be exercisable to take control of if the warrant is issued;
c
it is reasonable in all the circumstances to issue the warrant.
3
The warrant authorises repeated entry to the same premises, subject to any restriction in regulations.
Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)