SCHEDULES
SCHEDULE 23Extension of HMRC powers: Scotland
Criminal Procedure (Scotland) Act 1995 (c. 46)
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In subsection (1), in the definition of “officer of law”, for paragraph (ba) substitute—
ba
subject to subsection (1A) below, an officer of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;