# Finance (No. 2) Act 2023, Section 109: Forfeiture: supplementary provision

Extent: E+W+S+N.I.

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/section/109 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.