Section 289(5)

The powers conferred by this section— are exercisable only so far as reasonably required for the purpose of finding cash, are exercisable by an officer of Revenue and Customs only if he has reasonable grounds for suspecting that the unlawful conduct in question relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979 (c. 2)). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . are exercisable by an SFO officer or accredited financial investigator only in relation to the following— premises in England, Wales or Northern Ireland (in the case of subsection (1)), vehicles and suspects in England, Wales or Northern Ireland (in the case of subsections (1D) and (4)(a)), suspects in England, Wales or Northern Ireland (in the case of subsections (2), (3) and (4)(b)).

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Source: legislation.gov.uk · retrieved 2026-09-04