Part III

Investigation of Revenue and Customs offences
Investigation of offences by
HMRC

Investigation of offences by Her Majesty's Revenue and Customs
23A
1
This Part of this Act applies to the investigation of Revenue and Customs offences.
2
... 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 ...
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
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
Words in s. 23A(2) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(2)(a), 58(4)(6)
S. 23A(3) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(2)(b), 58(4)(6)