Finance Act 2013

Amendment of Chapter 4 (powers of officers) of Part 2 of Finance Act 2001.

54.— Chapter 4 of Part 2 of the Finance Act 2001 is amended—

(a) in section 135(1)(d)(ii) by substituting “any excisable products in or on, or in any manner attached to, the vehicle” for “any products being so transported”, and

(b) by substituting the following for section 136A:

“136A.— Where an officer has reason to believe that a person entering the State may, in relation to excisable products in the baggage of the person or otherwise transported by that person, be committing an offence under section 119 or 121, the officer, on production of the authorisation of that officer if so required by that person, may—

(a) require that person to stop, and to give to that officer—

(i) the name, address and date of birth of that person,

(ii) any information in relation to such excisable products or baggage, and

(iii) such excisable products for examination,


(b) examine any such baggage and excisable products.”.