Part III

Investigation of Revenue and Customs offences

General provisions

Interpretation of Part 3 etc
26B
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;
.........
- “
office of Revenue and Customs
” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and
- “
officer
” means an officer of Revenue and Customs;
2
In any proceedings (whether civil or criminal) under or arising from this Part of
this Act—
a
a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, ...
b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
had authority
to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.
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. 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
Words 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)
Words 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)
Words in s. 26B(1) repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(a) (with art. 16(2))
Words 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))
S. 26B(2)(b) and word repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(c) (with art. 16(2))