Part IIIF1Investigation of Revenue and Customs offences
Annotations:
Amendments (Textual)
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
F43
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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