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Section 118BB Inspection powers: goods-based dutiesF1C1C2

(1)

This section applies to premises if an officer has reasonable cause to believe that—

(a)

the premises are used in connection with the supply, importation or exportation of goods of a class or description chargeable with a duty of excise, and

(b)

any such goods, or documents relating to any such goods, are on the premises.

(2)

The officer may at any reasonable time enter and inspect the premises and inspect—

(a)

any goods found on the premises, and

(b)

any documents found on the premises that appear to the officer to relate to the supply, importation or exportation of goods of a class or description chargeable to duty of excise.

(3)

For the purposes of this section—

(a)

it does not matter if the premises are used partly for a purpose mentioned in subsection (1)(a) and partly for other purposes (including as a dwelling), but

(b)

the officer may not enter or inspect any part of the premises that is used solely as a dwelling.

(4)

Premises used to hold or store goods in connection with their supply, importation or exportation are taken to be premises used in connection with the supply, importation or exportation of goods, regardless of who owns or occupies the premises.

Annotations

Textual amendments

F1

Ss. 118BA-118BD inserted (1.4.2011) by Finance (No. 3) Act 2010 (c. 33), s. 29(2), Sch. 13 para. 12; S.I. 2011/777, art. 2

Modifications

C1

S. 118BB applied (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 1

C2

S. 118BB 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)

Notes on Part IXA

Textual amendments

F1

Pt. IXA (ss. 118A-118G) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 12, Sch. 5