46 Power to enter premises and inspect goods

Part 3 Miscellaneous and Final

Customs enforcement powers

46  Power to enter premises and inspect goods

(1)     Section 24 of FA 1994 (power to enter premises and inspect goods) is amended as follows.

(2)     The existing text becomes subsection (1).

(3)     In that subsection—

(a)     at the beginning insert “This section applies”;

(b)     omit the words after paragraph (b).

(4)     After that subsection insert—

“(2)

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