Section 85(4)

Section 138 of CEMA (arrest of persons) applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, a relevant offence as it applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence for which the person is liable to be arrested under the customs and excise Acts, but as if— any reference to an offence under, or for which a person is liable to be arrested under, the customs and excise Acts were to a relevant offence; in subsection (2), the reference to any person so liable were to a person who has committed, or whom there are reasonable grounds to suspect of having committed, a relevant offence.

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Source: legislation.gov.uk · retrieved 2026-08-30