Finance Act 2008

Other measures

115 Record-keeping

(1) Schedule 37 contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.

(2) The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.

116 Disclosure of tax avoidance schemes

(1) Schedule 38 contains amendments relating to the disclosure of tax avoidance schemes.

(2) The amendments made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint; and different days may be appointed for different purposes.

117 Power to open or unpack containers

(1) CEMA 1979 is amended as follows.

(2) In section 1(1) (interpretation), in the definition of “container”, after “and any” insert “baggage,”.

(3) Section 159 (power to examine and take account of goods) is amended as follows.

(4) In subsection (1)—

(a) after “for that purpose” insert “open or unpack any container or”, and

(b) insert at the end “and search it or anything in it.”

(5) In subsection (4), insert at the end “; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so.”