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

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Draft clause 77

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Draft explanatory notes clause 77

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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