130 Unauthorised removal or disposal of seized goods
Finance Act 2021 (2021 c 26) | Legislation

130  Unauthorised removal or disposal of seized goods

(1)     In Schedule 3 to CEMA 1979 (provisions relating to forfeiture), after paragraph 17 insert—

“Unauthorised removal or disposal: penalties etc

18

(1)     This paragraph applies where a thing is seized as liable to forfeiture and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first seized.

(2)     A person is within this sub-paragraph if the person is—

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

(b)     the owner or any of the owners of the thing seized or any servant or agent of such an owner,

(c)     a person who has (or appears to have) possession or control over the thing being seized,

(d)     in

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