Finance Act 2003

Amendment of section 109 (warehousing) of Finance Act 2001.

88.Section 109 of the Finance Act 2001 is amended by inserting the following after subsection (6):

“(6A) An authorised warehousekeeper or any person acting on behalf of such warehousekeeper shall, in respect of any warehouse approved in relation to such warehousekeeper, provide such appliances, facilities and assistance as an officer may reasonably require to take account of any excisable product or materials, and allow an officer at any reasonable time to use anything so provided.”.