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Special Committee on the Finance Bill, 1992 debate -
Tuesday, 12 May 1992

SECTION 111.

I move amendment No. 87:

In page 139, lines 37 to 54, and in page 140, lines 1 to 19, to delete subsection (1) and substitute the following:

"(1) An officer may at all reasonable times, enter premises in which excisable products are being, or are reasonably believed by the officer to be, produced, processed, held, stored or kept or in which any books, accounts or other documents or records relating or reasonably believed by the officer to relate to the production, processing, holding, storage, importation, purchase, packaging or putting up for sale, sale or disposal of excisable products are kept and may there—

(a) search for, inspect, take account of, and, without payment, take samples of, any excisable products or any materials, ingredients or other substances used or to be used in the manufacture of excisable products,

(b) require any person to produce all books, accounts or other documents or records relating to the production, processing, holding, storage, importation, purchase, packaging, sale or disposal of excisable products and, in the case of such information in a non-legible form (including such information in a computer), to produce it in a legible form, or to reproduce it in a permanent legible form, and

(c) search for, inspect, and take copies of or extracts from any books, accounts or other documents or records (including, in the case of any such information in a non-legible form, a copy or extract from such information in a permanent legible form) relating or believed by the officer to relate to the production, processing, holding, storage, importation, purchase, packaging, sale or disposal of excisable products,

and such officer may remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination, and such person shall provide to such officer all facilities and assistance necessary for the exercise by such officer of any power conferred on him by this subsection.".

This is a technical amendment for the purpose of clarifying the text to ensure that, as originally intended, the power to search provided for in subsection (1) (b) relates to premises entered on foot of subsection (1) (a).

Amendment agreed to.
Section 111, as amended, agreed to.
Section 112 agreed to.
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