{
  "url": "https://openlegislation.uk/employment-act-2008/section-12",
  "json_url": "https://openlegislation.uk/employment-act-2008/section-12.json",
  "legislation": "ukpga/2008/24",
  "legislation_title": "Employment Act 2008",
  "legislation_url": "https://openlegislation.uk/employment-act-2008",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Powers to investigate criminal offences",
  "text": "(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, ”.\n(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, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 12 in force at 6.4.2009 by S.I. 2009/603, art. 2 (with art. 3, Sch.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/24/section/12",
    "retrieved_at": "2026-10-29T09:11:45.585508+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."
}