# The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007, Article 2: Interpretation


(1) In this Order—
“the Act” means the Police and Criminal Evidence Act 1984;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“the customs and excise Acts” has the meaning given to it by section 1 of the Customs and Excise Management Act 1979;
“former Inland Revenue matter” means a matter specified in section 54(4) (b) or (f) of, or in paragraphs 3, 7, 10, 13 to 15, 19 or 24 to 29 of Schedule 1 to, the Commissioners for Revenue and Customs Act 2005;
“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty’s Revenue and Customs;
“relevant indictable offence” means an indictable offence which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions apart from a former Inland Revenue matter;
“relevant investigation” means a criminal investigation conducted by officers of Revenue and Customs which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions apart from a former Inland Revenue matter.
(2) A person is in Revenue and Customs detention for the purpose of this Order if—
(a) he has been taken to an office of Revenue and Customs after being arrested for an offence; or
(b) he is arrested at an office of Revenue and Customs after attending voluntarily at the office or accompanying an officer of Revenue and Customs to it,
and is detained there or detained elsewhere in the charge of an officer of Revenue and Customs, and nothing shall prevent a detained person from being transferred between Revenue and Customs detention and police detention.

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Source: https://www.legislation.gov.uk/uksi/2007/3175/article/2 (the official version)
Page: https://openlegislation.uk/police-and-criminal-evidence-act-1984-application-to-revenue-and-customs-order-2007/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.