Finance Act, 2002

Amendment of section 136 (entry and search of premises) of Finance Act, 2001.

87.— Section 136 of the Finance Act, 2001 , is amended—

(a) in subsection (1) by inserting the following paragraph after paragraph (b):

“(bb) bets liable to betting duty are reasonably believed to be accepted, or”,

and

(b) in paragraph (c) of subsection (1) by substituting “(a), (b) and (bb)” for “(a) and (b)”, and

(c) in subsection (3) by inserting the following paragraph after paragraph (d):

“(e) exercise the powers of detention provided for under section 140.”.