Offences
33Power of arrest
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.