Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 23 U.K. Extension of HMRC powers: Scotland

Criminal Procedure (Scotland) Act 1995 (c. 46) U.K.

9 U.K. 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;”.

Commencement Information

I1 Sch. 23 para. 9 in force at 1.12.2007 for the purposes of the amendment made by that paragraph by S.I. 2007/3166, art. 3(b)