Chapter 4 of Part 2 of the Finance Act 2001 is amended -

(a) in section 133 by inserting the following definitions:

"'the Acts' has the meaning assigned to it by section 1078(1) of the Taxes Consolidation Act 1997;

'computer' means any electronic device used for information storage or retrieval and includes a mobile phone or any other electronic means of information storage or retrieval;

'computer at the premises or place which is being searched', includes any other computer, whether at that premises or place, or at any other premises or place, which is lawfully accessible by means of the computer at the premises or place being searched;

'information in a non-legible form' has the meaning assigned to it by section 908C of the Taxes Consolidation Act 1997;

'premises or place' means any building (or part of a building), dwelling, vehicle, any other vessel or place (or part of a place), whatsoever;",

(b) in section 135 by inserting the following subsection after subsection (1):

"(1A) Where an officer carrying out a search under subsection (1) reasonably suspects that any excisable products in the vehicle are liable to forfeiture under excise law, then that officer, or any officer accompanying that officer, may -