HC Deb 13 June 1986 vol 99 cc329-30W
Mr. Michael Brown

asked the Chancellor of the Exchequer how many officials for whom he has

Customs and Excise powers of entry and search
Statutory authority Form of authority Place to which there is power of entry
Customs and Excise Management Act 1979 S161(3) and (4) Magistrate's warrant Any building or place where reasonable ground for suspecting existence of anything liable to forfeiture under customs and excise Acts.
S161(5) Magistrate's warrant Any building or place where reasonable ground for suspecting equipment or materials for manufacture of spirits.
S161(1) Writ of assistance or by warrant Any building or place where reasonable ground for suspecting existence of anything liable to forfeiture under customs and excise Acts.
Car Tax Act 1983 Schedule 1 paragraph 7(3) Magistrate's warrant Premises where reasonable ground to suspect offence in connection with car tax being committed (or has been or is about to be) or that there is evidence of such an offence.
Betting and Gaming Duties Act 1981 Schedule 1 paragraph 16 Magistrate's warrant Premises where reasonable ground for suspecting offence concerned with general betting duty being committed (or has been or is about to be).
Schedule 3 paragraph 17 Magistrate's warrant Premises where reasonable ground for suspecting offence concerned with bingo duty being committed (or has been or is about to be).
Schedule 4 paragraph 17 Magistrate's warrant Premises not licensed for the purpose where reasonable ground for suspecting there arc or have been or are about to be gaming machines.
S15(2) Magistrate's warrant Premises where reasonable ground to suspect an offence of illegal gaming being committed (or has been or is about to be) or that there is evidence of such an offence.
Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 Schedule 2 paragaph 12 Magistrate's warrant In Northern Ireland, premises where reasonable ground for suspecting offence concerned with general betting duty being committed (or has been or is about to be).
Schedule 3 paragraph 17 Magistrate's warrant In Northern Ireland, premises not licensed for the purpose where reasonable ground for suspecting there are or have been, or are about to be, gaming machines.
Value Added Tax Act 1983 Schedule 7 section 10.3 Magistrate's warrant Premises where reasonable ground to suspect that a fraud offence of a serious nature is being, has been or is about to be committed, or evidence of such is to be found there.
Police and Criminal Evidence Act 1984 S8 Magistrate's warrant Premises where reasonable grounds for believing that there is material likely to be relevant evidence.
S18 Premises occupied or controlled by a person who is under arrest for an arrestable offence, if reasonable grounds for suspecting that there is evidence relating to that, or another similar, offence
responsibility currently have the power to enter and search premises, subject to statutory conditions; and, in each case if he will indicate the statutory authority under which power is exercised.

Mr. Peter Brooke

No Inland Revenue officer has power to enter and search premises except with the authority of a warrant issued by a circuit judge. An application may be made only wth the express approval of the Board of Inland Revenue which may not delegate the exercise of this function. the statutory authority under which this power is exercised is section 20C of the Taxes Management Act 1970.

Officers of Customs and Excise who have been issued with commissions have the power to enter and search premises under the statutory authorities are as follows. In most cases the powers require the issue of a warrant by a magistrate. Just over half the staff employed by Customs and Excise have been issued with commissions.