Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 6 U.K. Climate change levy

Part VIII U.K. Evasion, misdeclaration and neglect

Arrest for offences under paragraphs 92 to 94 U.K.

97 (1) Where an authorised person has reasonable grounds for suspecting that a fraud offence has been committed he may arrest anyone whom he has reasonable grounds for suspecting to be guilty of the offence. U.K.

(2) In this paragraph—

• “authorised person” means any person acting under the authority of the Commissioners; and

• “a fraud offence” means an offence under any of paragraphs 92 to 94.