{
  "url": "https://openlegislation.uk/police-and-criminal-evidence-act-1984-application-to-revenue-and-customs-amendment-order-2014/note",
  "json_url": "https://openlegislation.uk/police-and-criminal-evidence-act-1984-application-to-revenue-and-customs-amendment-order-2014/note.json",
  "legislation": "uksi/2014/788",
  "legislation_title": "The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order 2014",
  "legislation_url": "https://openlegislation.uk/police-and-criminal-evidence-act-1984-application-to-revenue-and-customs-amendment-order-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Protection of Freedoms Act 2012 amends the Police and Criminal Evidence Act 1984 by repealing section 64 as from 31st October 2013 and making a number of further provisions controlling inter alia the retention and destruction of types of evidence including fingerprints and other samples. This Order applies those new provisions to HMRC.\nArticle 3 omits article 14 of the principal Order to reflect the repeal of section 64.\nArticle 4 makes amendments to the principal Order to apply the changes regarding control of evidence made by the 2012 Act to HM Revenue and Customs, with the exception of section 63F (Retention of section 63D material) which creates a power to retain personal samples which HMRC does not need.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See SI 2013 No.2104, art 3(d)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/788/note",
    "retrieved_at": "2026-10-29T00:21:28.324400+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."
}