226 Power to detain goods
Finance Act 2013 (2013 c 29) | Legislation

226  Power to detain goods

(1)     Section 139 of CEMA 1979 (provisions as to detention, seizure and condemnation of goods etc) is amended as follows.

(2)     After subsection (1) insert—

“(1A)     A person mentioned in subsection (1) who reasonably suspects that any thing may be liable to forfeiture under the customs and excise Acts may detain that thing.

(1B)     References in this section and Schedule 2A to a thing detained as liable to forfeiture under the customs and excise Acts include a thing detained under subsection (1A).”

(3)     In subsection (2), for the words from “either” to the end substitute “deliver that thing to an officer”.

(4)     In subsection (4), for “the Commissioners at the nearest office of customs and excise” substitute “an officer”.

(5)     In subsection (5), for “Schedule 3” substitute “Schedules 2A and 3”.

(6)     After that subsection insert—

“(5A)     Schedule 2A contains supplementary provisions relating to the detention of things as liable to forfeiture under the customs and excise Acts.”

(7)     After Schedule 2 to that Act (composite goods: supplementary provisions as to excise duties and drawbacks) insert—

“SCHEDULE 2A
Supplementary Provisions Relating to the

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