(Sections 139, 143 and 145)


Related HMRC Manuals

1(1)  The Commissioners shall, except as provided in sub-paragraph (2) below, give notice of the seizure of any thing as liable to forfeiture and of the grounds therefor to any person who to their knowledge was at the time of the seizure the owner or one of the owners thereof.

1(2)  Notice need not be given under this paragraph if the seizure was made in the presence of–

(a)the person whose offence or suspected offence occasioned the seizure; or

(b)the owner or any of the owners of the thing seized or any servant or agent of his; or

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