Section 139 of CEMA 1979 (provisions as to detention, seizure and condemnation of goods etc) is amended as follows.
After subsection (1) insert—
In subsection (2), for the words from "either" to the end substitute ." deliver that thing to an officer "
In subsection (4), for "the Commissioners at the nearest office of customs and excise" substitute ." an officer "
In subsection (5), for "Schedule 3" substitute ." Schedules 2A and 3 "
After that subsection insert—
After Schedule 2 to that Act (composite goods: supplementary provisions as to excise duties and drawbacks) insert—
The amendments made by this section have effect in relation to things detained on or after the day on which this Act is passed.