Part III Investigation of Revenue and Customs offencesF1
Scotland
- Investigation of offences by HMRC
- Production orders
- Revenue and Customs warrants
- Orders and warrants: common provisions
- Execution and enforcement of orders and warrants outwith Scotland
- Detention and questioning of suspects and witnesses
- Power of arrest
- General provisions
Annotations
Textual amendments
- F1
Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3