Section 303D(1)

The powers conferred by section 303C— are exercisable only so far as reasonably required for the purpose of finding a listed asset; include the power to carry out (or arrange for the carrying out of) tests on anything found during the course of the search for the purpose of establishing whether it is a listed asset; are exercisable by an officer of Revenue and Customs only if the officer 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); are exercisable by an SFO officer or an accredited financial investigator only in relation to the following— premises in England, Wales or Northern Ireland (in the case of section 303C(1)); vehicles and suspects in England, Wales or Northern Ireland (in the case of section 303C(5) and (8)(a)); suspects in England, Wales or Northern Ireland (in the case of section 303C(6) and (8)(b)).

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