xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Valid from 15/07/2013
Modifications etc. (not altering text)
C1Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)
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.E+W
(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.