{
  "url": "https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995/section-23A",
  "json_url": "https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995/section-23A.json",
  "legislation": "ukpga/1995/39",
  "legislation_title": "Criminal Law (Consolidation) (Scotland) Act 1995",
  "legislation_url": "https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995",
  "path": "section/23A",
  "kind": "section",
  "number": "23A",
  "heading": "Investigation of offences by Her Majesty's Revenue and Customs",
  "text": "(1) This Part of this Act applies to the investigation of Revenue and Customs offences.\n(2) ... in this Part of this Act, a “Revenue and Customs offence” is an offence which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions ...\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 23A(2) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(2)(a), 58(4)(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 23A(3) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(2)(b), 58(4)(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/39/section/23A",
    "retrieved_at": "2026-10-29T09:32:48.291267+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}