PART 1Proceeds of crime
CHAPTER 4Enforcement powers and related offences
Extension of powers
I1I218Her Majesty's Revenue and Customs: removal of restrictions
1
The following provisions, which impose restrictions on the exercise of certain powers conferred on officers of Revenue and Customs, are amended as follows.
2
In section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995 (investigation of offences by Her Majesty's Revenue and Customs), omit the following—
a
in subsection (2), the words “Subject to subsection (3) below,” and the words from “other than” to the end of the subsection;
b
subsection (3).
3
In section 307 of the Criminal Procedure (Scotland) Act 1995 (interpretation), omit the following—
a
in subsection (1), in paragraph (ba) of the definition of “officer of law”, the words “subject to subsection (1A) below,”;
b
subsection (1A).
4
In the Proceeds of Crime Act 2002 omit the following—
a
in section 289 (searches), subsections (5)(ba) and (5A);
b
in section 294 (seizure of cash), subsections (2A), (2B) and (2C);
c
section 375C (restriction on exercise of certain powers conferred on officers of Revenue and Customs);
d
section 408C (restriction on exercise of certain powers conferred on officers of Revenue and Customs).
5
In the Finance Act 2007, in section 84 (sections 82 and 83: supplementary), omit subsection (3).