82 Criminal investigations: powers of Revenue and Customs
Finance Act 2007 (2007 c 11) | Legislation

Part 6 Investigation, Administration etc

Investigation etc

82  Criminal investigations: powers of Revenue and Customs

(1)     Section 114 of the Police and Criminal Evidence Act 1984 (c 60) (application of Act to customs and excise) is amended as follows.

(2)     In paragraph (a) of subsection (2)—

(a)     for “investigations conducted by officers of Customs and Excise of offences which relate to assigned matters, as defined in section 1 of the Customs and Excise Management Act 1979,” substitute “investigations conducted by officers of Revenue and Customs”, and

(b)     for “persons detained by officers of Customs and Excise;” substitute “persons detained by officers of Revenue and Customs;”.

(3)     In the opening words of paragraph (b) of that subsection, for “investigations of offences conducted by officers of Customs and Excise” substitute “investigations of offences conducted by officers of Revenue and Customs”.

(4)     In sub-paragraph (i) of that paragraph, for “section” substitute “sections”.

(5)     In the section

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