“(1)

Subject to the following provisions of this section, an officer of Revenue and Customs may enter and search any premises occupied or controlled by a person who is under arrest for any relevant indictable offence if he has reasonable grounds for suspecting that there is on the premises evidence, other than items subject to legal privilege, that relates—

(a)

to that offence; or

(b)

to some other indictable offence which is connected with or similar to that offence .”.