Finance Act, 1995

Power to enter and search premises.

87.—(1) An officer may, at all reasonable times, on production of the authorisation of the officer if so requested by any person affected, enter a premises or other place (other than a dwelling)—

(a) in which the production, processing, holding, storage or keeping or importation, purchase, packaging or putting up for sale or sale or disposal of any product referred to in section 86 (1) (a) is being or is reasonably believed by the officer to be carried on or in which any books, accounts or other documents or records or information relating or reasonably believed by the officer to relate to such activities are kept, or

(b) in which the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of vehicles is being or is reasonably believed by the officer to be carried on or in which books, accounts or other documents or records relating or reasonably believed by the officer to relate to such activities are kept,

and may there—

(i) make such search and investigation as the officer shall think proper and take account of, and without payment, take samples of, any product referred to in section 86 (1) (a) or any materials, ingredients or other substances used or to be used in the manufacture of such a product,

(ii) require any person to produce all books, accounts or other documents or records in the possession, procurement or custody of the person relating to the activities referred to in paragraphs (a) and (b) and, in the case of information in relation to those activities in a non-legible form (including such information in a computer), to produce it in a legible form or to reproduce it in a permanent legible form, and

(iii) search for, inspect, and take copies of, or of extracts from, any books, accounts or other documents or records (including, in the case of any information in a non-legible form (including such information in a computer), a copy of, or of an extract from, such information in a permanent legible form) relating or believed by the officer to relate to the activities referred to in paragraph (a) or (b),

and the officer may remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination, and the person shall provide to such officer all facilities and assistance necessary for the exercise by the officer of any power conferred on the officer by this subsection.

(2) Where an officer enters any premises or other place under subsection (1) and a vehicle or any product referred to in section 86 (1) (a) or any materials, ingredients or other substances used or to be used in the manufacture of such a product is found by the officer therein, or any books, accounts or other documents or records or information specified in that subsection are produced or found therein, he may question any person found therein in relation to such vehicle or product or such materials, ingredients or substances or in relation to such books, accounts or other documents or records or information and any such person shall give to such officer all information required of him by such officer which is in his possession or procurement.

(3) Without prejudice to any power conferred by subsections (1) and (2), if a judge of the District Court is satisfied on the sworn information of an officer that there are reasonable grounds for suspecting that any thing that is liable to forfeiture under the law relating to excise is being kept or concealed on or at any premises or place, he may issue a search warrant.

(4) A search warrant issued under this section shall be expressed and operate to authorise a named officer accompanied by such other officers and such other persons as the officer considers necessary, at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) the premises or other place named or specified in the warrant, to search such premises or other place, to examine any thing found there, to inspect any book, account, record or other document found there and, if there are reasonable grounds for suspecting that any thing found there is liable to forfeiture under the law relating to excise, or that a document found there may be required as evidence in proceedings under the law relating to excise, to detain or seize the thing as liable to forfeiture or, in the case of a document, to detain it for so long as it is reasonably required for the purpose aforesaid.

(5) An officer or other person on or in any premises or place pursuant to this section may require any person found there to give to the officer or other person his or her name and address.

(6) Any person who—

(a) fails without lawful and sufficient excuse to comply with any requirement under subsection (1) or (5) or who fails or refuses to give any information required of him under subsection (2),

(b) gives any such information which is false or misleading,

(c) resists, obstructs or impedes an officer or other person in the exercise of any power conferred on them by this section, or

(d) when required under subsection (5) to give his name and address, gives a name or address that is false or misleading,

shall be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to excise, of £1,000.