Article 4 ExceptionsI1
England and Wales
Nothing in the application of the Act to Revenue and Customs confers on an officer of Revenue and Customs any power—
(a)
to charge a person with any offence;
(b)
to release a person on bail; or
(c)
to detain a person for an offence after he has been charged with that offence.
Annotations
Commencement
- I1
Art. 4 in force at 4.11.2015, see art. 1