Search Legislation

Finance Act 2018

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2018, Section 46. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

46Power to enter premises and inspect goodsE+W+S+N.I.

(1)Section 24 of FA 1994 (power to enter premises and inspect goods) is amended as follows.

(2)The existing text becomes subsection (1).

(3)In that subsection—

(a)at the beginning insert “ This section applies ”;

(b)omit the words after paragraph (b).

(4)After that subsection insert—

(2)The officer may at any reasonable time enter and inspect the premises.

(3)The officer may inspect, examine and take account of any goods found on the premises.

(4)The officer may require a relevant person to provide any assistance that is reasonable for the purpose of exercising the power in subsection (3).

(5)For example, the officer may require a relevant person to move, open or unpack goods and containers.

(6)The officer may, for the purpose of exercising the power in subsection (3)—

(a)move, open, or unpack goods and containers;

(b)search containers and anything in them;

(c)mark goods and containers.

(7)The Commissioners are not to bear any costs incurred by a relevant person in complying with a requirement under subsection (4).

(8)But the Commissioners are to bear the costs of anything done by the officer under subsection (6).

(9)In this section “relevant person” means—

(a)the person to whom this Chapter applies;

(b)the occupier of the premises;

(c)a person who has (or appears to have) possession or control of the goods;

(d)a person who is (or appears to be) acting on behalf of a person within any of paragraphs (a) to (c).

(10)Section 159(2) of the Customs and Excise Management Act 1979 (examinations of goods to be at a place appointed by the Commissioners) does not apply to an examination under subsection (3).

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources