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Finance Act 2010

Summary

1.Section 57 amends section 106 of the Postal Services Act 2000 (PSA) (power to detain postal packets containing contraband) to bring this process into line with the customs checks carried out on postal packets in other circumstances. It allows officers acting on behalf of the Commissioners for HM Revenue & Customs (HMRC) to open suspect packets in the presence of a representative of the postal company without reference to the addressee. It will come into force on Royal Assent of Finance Bill 2010.

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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