Section 109 Forfeiture: supplementary provisionI1I2
United Kingdom
(1)
An officer of Revenue and Customs may destroy, break up or spill anything seized as liable to forfeiture under any provision of this Part.
(2)
Subsection (1) does not affect any other provision of, or power conferred by, the customs and excise Acts.
Annotations
Commencement
- I1
S. 109 not in force at Royal Assent, see s. 120(2)
- I2
S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10)