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

(a) in section 136 by inserting the following after paragraph (c) of subsection (6):

"(ca) to take account of and, without payment, take samples of any product referred to in section 97 and of any materials, ingredients and substances used or to be used in the manufacture of such product,",

and

(b) by inserting the following after section 137:

"137A. Substitute fuels

(1) In this section -

'business' means any employment, trade, profession or vocation;

'relevant person' means any person who has procured or has or had possession, custody or control of a relevant product;

'relevant product' means any product in liquid form.

(2) A word or expression used in this section and which is also used in Chapter 1 of Part 2 of the Finance Act 1999 has, unless a meaning is assigned to it in this section or the contrary intention otherwise appears, the same meaning in this section as it has in that Chapter.

(3) An officer may make such enquiries of any person as the officer deems appropriate to establish the use or intended use of a relevant product and such person shall give to such officer all information required of such person which is in his or her possession, custody or procurement.

(4)