Part IIIF1Investigation of Revenue and Customs offences

Annotations:
Amendments (Textual)
F1

Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3

F2Investigation of offences by HMRC

Annotations:
Amendments (Textual)
F2

Ss. 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

23AInvestigation of offences by Her Majesty's Revenue and Customs

1

This Part of this Act applies to the investigation of Revenue and Customs offences.

2

F3... in this Part of this Act, a “Revenue and Customs offence” is an offence which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions F3...

F43

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