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Criminal Law (Consolidation) (Scotland) Act 1995

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Version Superseded: 25/06/2013

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Criminal Law (Consolidation) (Scotland) Act 1995, Section 26B is up to date with all changes known to be in force on or before 19 March 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1[F226BInterpretation of Part 3 etcS

(1)In this Part of this Act—

  • authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;

  • office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and

  • officer” means an officer of Revenue and Customs.

(2)In any proceedings (whether civil or criminal) under or arising from this Part of this Act, a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer had authority to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.]]

Textual Amendments

F1Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3

F2Ss. 26A, 26B and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 7, 14; S.I. 2007/3166, art. 3

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