Section 303Z27
Property seized under section 303Z26 may be detained for an initial period of 48 hours. Subsection (1) authorises the detention of property only for so long as an enforcement officer continues to have reasonable grounds for suspicion in relation to that property as described in section 303Z26(1). In calculating a period of 48 hours for the purposes of this section, no account is to be taken of— any Saturday or Sunday, Christmas Day, Good Friday, any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, or any day prescribed by virtue of section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized.
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Source: legislation.gov.uk · retrieved 2026-09-04