Part IIIInvestigation of Revenue and Customs offences
F1Execution and enforcement of orders and warrants outwith Scotland
23LCross-border exercise of powers
(1)
Section 4 of the Summary Jurisdiction Act 1881 (execution of process of Scottish courts in England and Wales) shall apply to—
(a)
a production order; and
(b)
a Revenue and Customs warrant,
as it applies to a process mentioned in that section.
(2)
Section 29 of the Petty Sessions (Ireland) Act 1851 (execution of warrants in Northern Ireland) shall apply to—
(a)
a production order; and
(b)
a Revenue and Customs warrant,
as it applies to a warrant mentioned in that section.