Part III S[F1 Investigation of Revenue and Customs offences]

Textual Amendments

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

[F2 Detention and questioning of suspects and witnesses] S

Textual Amendments

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

F5 24[F3 Detention and questioning ][F4 : Revenue and Customs, immigration and nationality offences] S

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Textual Amendments

F3 S. 24: heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(f), 14; S.I. 2007/3166, art. 3

F4 Words in s. 24 substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F5 Ss. 24-25A repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(4) (with art. 16(2))