Criminal Law (Consolidation) (Scotland) Act 1995

[F1 General provisions S

Textual Amendments

F1 Ss. 26A, 26B and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 7, 14; S.I. 2007/3166, art. 3

26B Interpretation of Part 3 etc S

(1) In this Part of this Act—

• “authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;

• F2 ...

• F3 ...

• F2 ...

• “office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and

• [F4 “officer” means an officer of Revenue and Customs;]

(2) In any proceedings (whether civil or criminal) under or arising from this Part of [F5 this Act—

(a) a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, F6 ...

F6 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

had authority] to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.

Textual Amendments

F2 Words in s. 26B(1) repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(a) (with art. 16(2))

F3 Words in s. 26B(1) omitted (12.7.2016) by virtue of Immigration Act 2016 (c. 19), ss. 56(6), 94(1); S.I. 2016/603, reg. 3(i)

F4 Words in s. 26B(1) substituted (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(b) (with art. 16(2))

F5 Words in s. 26B(2) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 48(b) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

F6 S. 26B(2)(b) and word repealed (25.1.2018) by The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 (S.I. 2018/46), arts. 2(2)(c), 16(7)(c) (with art. 16(2))

[F7 26C Investigations by designated customs officials S

(1) In the application of this Part of this Act to investigations conducted by designated customs officials—

(a) references to an officer are to a designated customs official;

(b) references to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of—

(i) the Secretary of State in relation to investigations relating to general customs matters, or

(ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters;

(c) references to the Commissioners for Her Majesty's Revenue and Customs are to—

(i) the Secretary of State in relation to investigations relating to general customs matters, or

(ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters;

(d) references to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials;

(e) references to a superior officer are to—

(i) an immigration officer not below the grade of Inspector,

(ii) a person of the grade of Senior Executive Officer, or

(iii) a person of a grade equivalent to that within sub-paragraph (i) or (ii).

(2) In this section “customs revenue matter”, “designated customs official” and “general customs matter” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.]]

Textual Amendments

F7 S. 26C inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 24(1), 58(1) (with s. 36(4))