Finance Act 1985

5 (1) In paragraph 10 (entry and search of premises and persons) in sub-paragraph (3) (search warrants)—

(a) for the words " an offence in connection with the tax " there shall be substituted " a fraud offence which appears to be of a serious nature";

(b) after the word " authorising " there shall be inserted " subject to sub-paragraphs (5) and (6) below";

(c) in paragraph (b) for the words " such an offence" there shall be substituted " a fraud offence which appears to him to be of a serious nature"; and

(d) in paragraph (c) the words " to have committed or to be about to commit such an offence or " shall be omitted.

(2) At the end of the paragraph there shall be added the following sub-paragraphs—

“(4) In sub-paragraph (3) above ' a fraud offence' means an offence under any provision of subsections (1) to (3) of section 39 of this Act.

(5) The powers conferred by a warrant under this paragraph shall not be exercisable—

(a) by more than such number of authorised persons as may be specified in the warrant; nor

(b) outside such times of day as may be so specified ; nor

(c) if the warrant so provides, otherwise than in the presence of a constable in uniform.

(6) An authorised person seeking to exercise the powers conferred by a warrant under this paragraph or, if there is more than one such authorised person, that one of them who is in charge of the search shall provide a copy of the warrant endorsed with his name as follows: —

(a) if the occupier of the premises concerned is present at the time the search is to begin, the copy shall be supplied to the occupier ;

(b) if at that time the occupier is not present but a person who appears to the authorised person to be in charge of the premises is present, the copy shall be supplied to that person ; and

(c) if neither paragraph (a) nor paragraph (b) above applies, the copy shall be left in a prominent place on the premises.”