Policy paper

Provisions relating to detention and seizure: exceptions to notice requirement

This applies to individuals and businesses involved in the evasion of customs or excise duties on goods, or those bringing prohibited items into the UK.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Provisions relating to detention and seizure: exceptions to notice requirement

HTML

View online

Draft clause 77

PDF, 40.1 KB, 1 page

View online

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 77

PDF, 66.7 KB, 2 pages

View online

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This will amend existing legislation so as to make explicit provision to treat a person who has, or appears to have, possession or control over a thing, at the point at which it is detained or seized, as if he or she were a representative of the owner of those goods.

Published 9 December 2015