Section 12 Powers to investigate criminal offencesI1
(1)
In the Finance Act 2007 (c. 11), in section 84 (criminal investigations: powers of Revenue and Customs), in subsection (3), for “13 to” there is substituted “ 14, ”.
(2)
In the Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39), in section 23A (investigation of offences by Revenue and Customs), in subsection (2)(b), for “13 to” there is substituted “ 14, ”.
Annotations
Commencement
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S. 12 in force at 6.4.2009 by S.I. 2009/603, art. 2 (with art. 3, Sch.)