Finance Act 2008
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Change 1
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. ”
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. ”
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