{
  "url": "https://openlegislation.uk/draft-criminal-justice-scotland-act-2016-consequential-provisions-order-2017/schedule-3/paragraph-17",
  "json_url": "https://openlegislation.uk/draft-criminal-justice-scotland-act-2016-consequential-provisions-order-2017/schedule-3/paragraph-17.json",
  "legislation": "ukdsi/2017/9780111159866",
  "legislation_title": "The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2017",
  "legislation_url": "https://openlegislation.uk/draft-criminal-justice-scotland-act-2016-consequential-provisions-order-2017",
  "path": "schedule/3/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Section 1 (power of an officer of Revenue and Customs)",
  "text": "(1) Section 1 applies only in relation to a Revenue and Customs offence.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111159866/schedule/3/paragraph/17",
    "retrieved_at": "2026-10-30T15:06:14.523018+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."
}