# Finance Act 2007, Paragraph 9


In subsection (1), in the definition of “officer of law”, for paragraph (ba) substitute—
“(ba) subject to subsection (1A) below, an officer of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/23/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-23/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.