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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Police and Criminal Evidence Act 1984. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
(1)“Arrested”, “arresting”, “arrest” and “to arrest” shall respectively be substituted for “detained”, “detaining”, “detention” and “to detain” wherever in the customs and excise Acts, as defined in section 1(1) of the M1Customs and Excise Management Act 1979, those words are used in relation to persons.
(2)The Treasury may by order direct—
(a)that any provision of this Act which relates to investigations of offences conducted by police officers or to persons detained by the police shall apply, subject to such modifications as the order may specify, to [F2investigations conducted by officers of Revenue and Customs]F2 or to [F3persons detained by officers of Revenue and Customs;]F3 and
Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office [F7and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions,]F7 is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in section 9(2) above.
(1)An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.
(2)The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.
(3)The provisions are—
(a)section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);
(b)paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);
(c)paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);
(d)paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);
(e)paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);
(f)paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);
(g)Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).”; and
(ii)section 55 above shall have effect as if it related only to things such as are mentioned in subsection (1)(a) of that section.
[F9(d)that where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by an order under this subsection) the officer shall have the power to search persons found on the premises—
(i)in such cases and circumstances as are specified in the order, and
(ii)subject to any conditions specified in the order; and
(e)that powers and functions conferred by a provision of this Act (as applied by an order under this subsection) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.]
[F10F9(2A)A certificate of the Commissioners that an officer of Revenue and Customs had authority under subsection (2)(e) to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.]
(a)may make provision that applies generally or only in specified cases or circumstances,
(b)may make different provision for different cases or circumstances,
(c)may, in modifying a provision, in particular impose conditions on the exercise of a function, and
(d)shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.]
(5)An order under this section shall be made by statutory instrument and shall be subject to annulment in pursuance of a resolution of either House of Parliament.]
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
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