Article 4 Powers of the competent authorities
United Kingdom
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Where a person has failed to comply with Article 3, an officer of Revenue and Customs may detain cash which that person is found to be carrying. Cash may be detained until the time a decision has been made whether or not to impose a penalty under regulation 3(1) of the Control of Cash (Penalties) Regulations 2007. Where a penalty has been imposed, regulation 8 of those Regulations applies.
Annotations
Textual amendments
- F1
Art. 4(1) omitted (31.12.2020) by virtue of The Cash Controls (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/712), regs. 1(1), 2(5)(a) (with reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)
- F2
Art. 4(2) substituted (31.12.2020) by The Cash Controls (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/712), regs. 1(1), 2(5)(b) (with reg. 1(2)); 2020 c. 1, Sch. 5 para. 1(1)