Finance Act 2007
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Excise: designation of secure premises for keeping of detained or seized goods. |
74.— The Finance Act 2001 is amended by inserting the following new section after section 139: | |
“139A.— Any thing detained or seized under the law relating to excise may, in addition to being duly kept by an officer, also be kept in any secure premises or place designated by the Commissioners for such purpose, and the Commissioners may designate a premises or place under the control of a person contracted to them for such purpose.”. |