# Criminal Law (Consolidation) (Scotland) Act 1995, Section 23A: Investigation of offences by Her Majesty's Revenue and Customs

Extent: S

(1) This Part of this Act applies to the investigation of Revenue and Customs offences.
(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 ...
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1995/39/section/23A (the official version)
Page: https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995/section-23A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.