87 Cross-border exercise of powers
Finance Act 2007 (2007 c 11) | Legislation

87  Cross-border exercise of powers

(1)     This section relates to the Criminal Justice and Public Order Act 1994 (c 33).

(2)     Sections 136 to 139 (execution of warrants and powers of arrest and search) shall apply to an officer of Revenue and Customs as they apply to a constable; and for that purpose—

(a)     a reference to a constable (including a reference to a constable of a police force in England and Wales, a constable of a police force in Scotland or a constable of a police force in Northern Ireland) shall be treated as a reference to an officer of Revenue and Customs, and

(b)     a reference to a police station, or a designated police station, includes a reference to an office of Revenue and Customs or (in England and Wales and Northern Ireland) a designated office of Revenue and Customs.

[(2A)     In the application of section 137C where a person is arrested under section 137A by an officer of Revenue and Customs in respect of a specified offence that is being investigated by an officer of Revenue and Customs—

(a)     subsection (2)(b) is to be read as if (instead of requiring the detention to be authorised by both

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