Finance Act 2010

AdministrationU.K.

56Disclosure of tax avoidance schemesU.K.

Schedule 17 contains amendments of the provisions relating to the disclosure of tax avoidance schemes.

57Opening of postal packetsU.K.

(1)Section 106 of the Postal Services Act 2000 (power to detain postal packets containing contraband) is amended as follows.

(2)In subsection (4), for paragraphs (a) and (b) substitute “ in the presence of a representative of the postal operator ”.

(3)Omit subsection (5).

(4)In subsection (7)(b), omit “if he is absent”.