(1)An authorised officer of Revenue and Customs may arrest a person without warrant if the officer reasonably suspects that the person—
(a)has committed an offence under section 30, 31 or 32,
(b)is committing an offence under any of those sections, or
(c)is about to commit an offence under any of those sections.
(2)In subsection (1) “authorised” means authorised by the Commissioners.
(3)Authorisation for the purposes of this section may be specific or general.
(4)In Scotland or Northern Ireland, a constable may arrest a person without warrant if the constable reasonably suspects that the person—
(a)has committed an offence under this Act,
(b)is committing an offence under this Act, or
(c)is about to commit an offence under this Act.