Section 26B Interpretation of Part 3 etcF1

Scotland

(1)

In this Part of this Act—

“authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;
F2...
F3...
...
“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and
F4“officer” means an officer of Revenue and Customs;

(2)

In any proceedings (whether civil or criminal) under or arising from this Part of F5this Act—

(a)

a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, F6...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

had authority to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.

Annotations

F1: Ss. 26A, 26B and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 7, 14; S.I. 2007/3166, art. 3
F2: Words in s. 26B(1) repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(a) (with art. 16(2))
F3: Words in s. 26B(1) omitted (12.7.2016) by virtue of Immigration Act 2016 (c. 19), ss. 56(6), 94(1); S.I. 2016/603, reg. 3(i)
F4: Words in s. 26B(1) substituted (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(b) (with art. 16(2))
F5: Words in s. 26B(2) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 48(b) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)
F6: S. 26B(2)(b) and word repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(c) (with art. 16(2))

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