Paragraph 2 F1
(1)
This paragraph applies where a thing is detained.
(2)
The thing may be detained for 30 days beginning with the day on which the thing is first detained.
(3)
The thing is deemed to be seized as liable to forfeiture under the customs and excise Acts if its detention ceases to be authorised under this paragraph.
Annotations
Textual amendments
- F1
Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)
Notes on Schedule 2A
Modifications
- C1
Sch. 2A applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)