112 Power of entry upon premises, etc of revenue traders
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

General provisions as to revenue traders

112  Power of entry upon premises, etc of revenue traders

(1)     An officer may, subject to subsection (2) below, at any time enter upon any premises of which entry is made, or is required by or under the revenue trade provisions of the customs and excise Acts to be made, or any other premises owned or used by a revenue trader for the purposes of his trade and may inspect the premises and search for, examine and take account of any machinery, [vehicles], vessels, utensils, goods or materials belonging to or in any way connected with that trade.

(2)

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