Paragraph 17 Section 1 (power of an officer of Revenue and Customs)

(1)

Section 1 applies only in relation to a Revenue and Customs offence.

(2)

In sub-paragraph (1) “Revenue and Customs offence” has the meaning given by subsection (2) of section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995^f1.

Annotations

Footnotes

f1: 1995 c.39. Section 23A was inserted by the Finance Act 2007 (c.11); subsection (2) was amended by the Employment Act 2008 (c.24), section 12(2) and the Criminal Finances Act 2017 (c.22), section 18(2).