Part IIIInvestigation of Revenue and Customs offences

F1Investigation of offences by HMRC

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)

F2... 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 F2...

F3(3)

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