Section 117 — Finance Act 2008: Power to open or unpack containers

Power to open or unpack containers 117 1 CEMA 1979 is amended as follows.

2 In section 1(1) (interpretation), in the definition of “container”, after “and any” insert “ baggage, ” .

3 Section 159 (power to examine and take account of goods) is amended as follows.

4 In subsection (1)—

a after “for that purpose” insert “ open or unpack any container or ” , and b insert at the end “ and search it or anything in it. ” 5 In subsection (4), insert at the end “ ; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so. ”