Finance Act 2014

Customs and Excise Management Act 1979

This section has no associated Explanatory Notes

13(1)Section 118BD (inspection powers: supplementary provision) is amended as follows.

(2)In subsections (1) and (2), for “or 118BC,” substitute “, 118BC or 118BCA,”.

(3)In subsection (3), for “and 118BC” substitute “, 118BC and 118BCA”.