Part 2 U.K. Powers of seizure

Modifications etc. (not altering text)

C1 Pt. 2 applied (with modifications) (1.4.2018) by The Welsh Revenue Authority (Powers to Investigate Criminal Offences) Regulations 2018 (S.I. 2018/400), regs. 1(2), 3(2) (with regs. 4-8)

C2 Pt. 2 extended (2.12.2002) by Police Reform Act 2002 (c. 30), s. 38, Sch. 4 para. 24(a); S.I. 2002/2750, art. 2

Pt. 2 extended (N.I.) (8.4.2003) by Police (Northern Ireland) Act 2003 (c. 6), ss. 30, 31, Sch. 2 Pt. 1 para. 10(1)(a)

Supplemental provisions of Part 2 U.K.

[F1 67AApplication to Welsh Revenue Authority E+W

(1) The Welsh Ministers may by regulations—

(a) direct that any provision of this Part is to apply, subject to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority;

(b) make provision permitting a person exercising a function conferred on the Welsh Revenue Authority by the regulations to use reasonable force in the exercise of such a function.

(2) Regulations under subsection (1) may—

(a) make provision that applies generally or only in specified cases,

(b) make different provision for different cases or circumstances, and

(c) may, in modifying a provision, in particular impose conditions on the exercise of a function.

(3) The power to make regulations under subsection (1) is exercisable by statutory instrument.

(4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.]

Textual Amendments

F1 S. 67A inserted (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 185(2), 194(2); S.I. 2018/33, art. 2(j)