Finance Act 2017

Chapter 2


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

48. Chapter 4 of Part 2 of the Finance Act 2001 is amended in section 138 by substituting the following for subsection (2):

“(2) For the purposes of paragraphs (c) and (d) of subsection (1), a receptacle includes, but is not limited to, a bag, parcel, carton, item of luggage, container or other thing that may be used in the storage or transport of a good but does not include any article of clothing worn by the person concerned.”.