Part 1 Customs and Excise and Value Added Tax

Chapter I Customs and Excise

Amendments of the Management Act

7 Powers of search and access etc. in respect of vehicles. 1979 c. 2.

1

In section 27 of the Customs and Excise Management Act 1979 (officers’ power of boarding) in subsection (1) for the words from “a vehicle” to “any officer” there shall be substituted

a vehicle is—

a

entering, leaving or about to leave the United Kingdom,

b

within the prescribed area,

c

within the limits of or entering or leaving a port or any land adjacent to a port and occupied wholly or mainly for the purpose of activities carried on at the port,

d

at, entering or leaving an aerodrome,

e

at, entering or leaving an approved wharf, transit shed, customs warehouse or free zone, or

f

at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below,

any officer

2

In section 28 of that Act (officers’ powers of access, etc.) in subsection (1) after the words “any vehicle” there shall be inserted “ which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is ”.