[118C Entry and search of premises and persons]

[118C  Entry and search of premises and persons]

[(1)     For the purpose of exercising any powers under the customs and excise Acts an officer may at any reasonable time enter premises used in connection with the carrying on of a business.

(2)     . . .

[(2A)     . . .

(2B)     . . .]

(3)     If a justice of the peace or, in Scotland, a justice (within the meaning of [section 307 of the Criminal Procedure (Scotland) Act 1995]) is satisfied on information on oath—

(a)     that there is reasonable ground for suspecting that a fraud offence which appears to be of a serious nature is being, has been or is about to be committed on any premises, or

(b)     that evidence of the commission of such

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