Finance Act 2005
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PART 2 Excise | ||
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Chapter 1 Alcohol Products Tax | ||
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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”. |