{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-109",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-109.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/109",
  "kind": "section",
  "number": "109",
  "heading": "Forfeiture: supplementary provision",
  "text": "(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.\n(2) Subsection (1) does not affect any other provision of, or power conferred by, the customs and excise Acts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 109 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/109",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}