Section 134BA: Breaking or opening sealed equipment and exhibit
This section is inserted by Finance Act 2026, section 6.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
134BA. Breaking or opening sealed equipment and exhibit
No person shall break or open any equipment or exhibit
sealed by the Authority without prior written authorisation.
(ao) in section 134C, by deleting the heading and replacing it by
the following heading –