# Criminal Law (Consolidation) (Scotland) Act 1995, Section 26B: Interpretation of Part 3 etc

Extent: S

(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;
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“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and
“officer” means an officer of Revenue and Customs;
(2) In any proceedings (whether civil or criminal) under or arising from this Part of this Act—
(a) a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
had authority to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.

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Source: https://www.legislation.gov.uk/ukpga/1995/39/section/26B (the official version)
Page: https://openlegislation.uk/criminal-law-consolidation-scotland-act-1995/section-26B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.