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

Part III S [F1 Investigation of Revenue and Customs offences]

Textual Amendments

F1 Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3

[F2 Investigation of offences by HMRC S

Textual Amendments

F2 Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3

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

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

(2) F3 ... 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 F3 ...

F4 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F3 Words in s. 23A(2) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(2)(a), 58(4)(6)

F4 S. 23A(3) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(2)(b), 58(4)(6)