Textual Amendments
F1Pt. 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
Textual Amendments
F2Ss. 26A, 26B and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 7, 14; S.I. 2007/3166, art. 3
(1)In this Part of this Act—
“authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;
F3...
F4...
F3...
“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and
[F5“officer” means an officer of Revenue and Customs;]
(2)In any proceedings (whether civil or criminal) under or arising from this Part of [F6this Act—
(a)a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, F7...
F7(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
had authority] to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.]
Textual Amendments
F3Words in s. 26B(1) repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(a) (with art. 16(2))
F4Words in s. 26B(1) omitted (12.7.2016) by virtue of Immigration Act 2016 (c. 19), ss. 56(6), 94(1); S.I. 2016/603, reg. 3(i)
F5Words in s. 26B(1) substituted (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(b) (with art. 16(2))
F6Words in s. 26B(2) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 48(b) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)
F7S. 26B(2)(b) and word repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(c) (with art. 16(2))