# Finance Act 1997, Paragraph 16

Extent: E+W+S+N.I.

Where an officer of Revenue and Customs takes any action in pursuance of instructions of the Commissioners for His Majesty’s Revenue and Customs in connection with the enforcement of the enactments relating to gaming duty and, apart from this paragraph, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, the officer is not be guilty of that offence.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.