Finance Act 2005



Chapter 1

Alcohol Products Tax

Amendment of section 134 (power to stop vehicles) of Finance Act 2001.

59.Section 134 of the Finance Act 2001 is amended in subsection (1) by substituting the following for paragraph (a):

“(a) that such officer, or any officer accompanying such officer, may exercise any power conferred on them by section 135 in relation to excisable products, any other products chargeable with a duty of excise, or any prohibited goods, where there are reasonable grounds to believe that such products or goods are being transported in or on such vehicle, or”.