{
  "url": "https://openlegislation.uk/finance-act-2008/section-117",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-117.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/117",
  "kind": "section",
  "number": "117",
  "heading": "Power to open or unpack containers",
  "text": "(1) CEMA 1979 is amended as follows.\n(2) In section 1(1) (interpretation), in the definition of “container”, after “and any” insert “ baggage, ”.\n(3) Section 159 (power to examine and take account of goods) is amended as follows.\n(4) In subsection (1)—\n(a) after “for that purpose” insert “ open or unpack any container or ”, and\n(b) insert at the end “ and search it or anything in it. ”\n(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. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/117",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}