Modifications etc. (not altering text)
C1Pt. 5 Ch. 3 applied (1.4.2010) by UK Borders Act 2007 (c. 30), ss. 24(1), 59(2); S.I. 2010/606, art. 2
(1)The Secretary of State must make a code of practice in connection with the exercise by [F1officers of Revenue and Customs] and (in relation to England and Wales F2...) constables [F3and accredited financial investigators] of the powers conferred by virtue of section 289.
(2)Where he proposes to issue a code of practice he must—
(a)publish a draft,
(b)consider any representations made to him about the draft by the Scottish Ministers [F4, the Department of Justice] or any other person,
(c)if he thinks it appropriate, modify the draft in the light of any such representations.
(3)He must lay a draft of the code before Parliament.
(4)When he has laid a draft of the code before Parliament he may bring it into operation by order.
(5)He may revise the whole or any part of the code issued by him and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.
(6)A failure by [F5an officer of Revenue and Customs] [F6, a constable or an accredited financial investigator] to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings.
(7)The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.
Textual Amendments
F1Words in s. 292(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 5(a)
F2Words in s. 292(1) omitted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 60(2) (with arts. 28-31)
F3Words in s. 292(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 5(2); S.I. 2008/755, art. 17(1)(f)
F4Words in s. 292(2)(b) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 60(3) (with arts. 28-31)
F5Words in s. 292(6) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 5(b)
F6Words in s. 292(6) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 5(3); S.I. 2008/755, art. 17(1)(f)
Modifications etc. (not altering text)
C2S. 292 modified (1.4.2010) by UK Borders Act 2007 (c. 30), ss. 24(2)(d), 59(2); S.I. 2010/606, art. 2 (as amended (18.10.2012) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 16(2) (with arts. 24-28))