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18. Where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, the Act (power of justice of the peace to authorise entry and search of premises)(1), he may search any person found on the premises—
(a)where he has reasonable cause to believe that person to be in possession of material which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the offence;
(b)but no person should be searched except by a person of the same sex.
Section 8 of the Act was amended by sections 113(3),(4), 114(2) and section 111 of, and paragraph 43(3) of Part 3 of Schedule 7 to, the Serious Organised Crime and Police Act 2005 (c.15); section 169(1) of, and paragraph 80(2) of Schedule 14 to, the Immigration and Asylum Act 1999 (c.33) and section 86 of the Finance Act 2007 (c.11).
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