# Finance Act 2008, Section 117: Power to open or unpack containers


(1) CEMA 1979 is amended as follows.
(2) In section 1(1) (interpretation), in the definition of “container”, after “and any” insert “ baggage, ”.
(3) Section 159 (power to examine and take account of goods) is amended as follows.
(4) In subsection (1)—
(a) after “for that purpose” insert “ open or unpack any container or ”, and
(b) insert at the end “ and search it or anything in it. ”
(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. ”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/117 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.