{
  "url": "https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995/section-26B",
  "json_url": "https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995/section-26B.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/26B",
  "kind": "section",
  "number": "26B",
  "heading": "Interpretation of Part 3 etc",
  "text": "(1) In this Part of this Act—\n“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;\n...\n...\n...\n“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and\n“officer” means an officer of Revenue and Customs;\n(2) In any proceedings (whether civil or criminal) under or arising from this Part of this Act—\n(a) a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nhad authority to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 26B(1) repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(a) (with art. 16(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/39/section/26B",
    "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."
}