SCHEDULES

I1SCHEDULE 13Excise duties: compliance checks

Annotations:
Commencement Information
I1

Sch. 13 amendments in force at 1.4.2011 by S.I. 2011/777, art. 2 (with transitional provisions in arts. 3-8)

Part 3Information and inspection powers

16

1

Section 161A (power to search premises: search warrant) is amended as follows.

2

After subsection (2) insert—

2A

The power in subsection (2)(a) includes power to search for and remove documents relating to any such thing (including documents about title, storage and movement).

3

In subsection (3), for “subsections (1) and (2)” substitute “ subsections (1), (2) and (2A) ”.