SCHEDULES

SCHEDULE 13U.K.Excise duties: compliance checks

Commencement Information

I1Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)

Part 3 U.K.Information and inspection powers

16(1)Section 161A (power to search premises: search warrant) is amended as follows.U.K.

(2)After subsection (2) insert—

(2A)The power in subsection (2)(a) includes power to search for and remove documents relating to any such thing (including documents about title, storage and movement).

(3)In subsection (3), for “subsections (1) and (2)” substitute “ subsections (1), (2) and (2A) ”.