SCHEDULE 23 Extension of HMRC Powers: Scotland
Finance Act 2007 (2007 c 11) | Legislation

SCHEDULE 23 Extension of HMRC Powers: Scotland

Section 85

Criminal Law (Consolidation) (Scotland) Act 1995 (c 39)

1

Part 3 of the Criminal Law (Consolidation) (Scotland) Act 1995 is amended as follows.

2

The heading to that Part becomes “INVESTIGATION OF REVENUE AND CUSTOMS OFFENCESâ€.

3

At the beginning of that Part insert—

“Investigation of offences by HMRC
23A Investigation of offences by Her Majesty's Revenue and Customs

(1)     This Part of this Act applies to the investigation of Revenue and Customs offences.

(2)     Subject to subsection (3) below, in this Part of this Act, a “Revenue and Customs offence†is an offence which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions other than any matter specified in—

(a)     section 54(4)(b) or (f) of; or

(b)     paragraphs 3, 7, 10, 13 to 15, 19 or 24 to 29 of Schedule 1 to,

the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).

(3)     In sections 23B to 23P and 26A of this Act, any reference to a “Revenue and Customs offence†shall be construed as if, in subsection (2) above, there were added

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Introduction to passing off

Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to

LEXISNEXIS

The supremacy of EU law

The supremacy of EU lawIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an

LEXISNEXIS

Grounds of appeal—introducing new evidence

Grounds of appeal—introducing new evidenceCoronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. The

LEXISNEXIS

Voluntary manslaughter

Voluntary manslaughterVoluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished