Finance Act, 1985

Amendment of section 26 (powers of entry and search for documents) of Finance Act, 1926.

37.—Subsection (1) of section 26 of the Finance Act, 1926 , is hereby amended by the substitution of “, whether or not in the possession of such person, relating or believed by such officer to relate to the said business” for “relating to the said business” and the said subsection (1), as so amended, is set out in the Table to this section.

TABLE

(1) Any officer of customs and excise may at any time enter any premises in which the business of bookmaking is or is believed by such officer to be carried on and may there search for, inspect, and take copies of or extracts from any books, accounts, letters, and other documents there found relating or believed by such officer to relate to the said business of bookmaking and may further require any person found in such premises to produce all documents in such premises, whether or not in the possession of such person, relating or believed by such officer to relate to the said business.