# Employment Act 2008, Section 12: Powers to investigate criminal offences


(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, ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/24/section/12 (the official version)
Page: https://openlegislation.uk/employment-act-2008/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.