Finance Act 2017
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Chapter 2 Miscellaneous | ||
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Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers) | ||
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48. Chapter 4 of Part 2 of the Finance Act 2001 is amended in section 138 by substituting the following for subsection (2): | ||
“(2) For the purposes of paragraphs (c) and (d) of subsection (1), a receptacle includes, but is not limited to, a bag, parcel, carton, item of luggage, container or other thing that may be used in the storage or transport of a good but does not include any article of clothing worn by the person concerned.”. |