Point in time view as at 06/04/2009.
Finance Act 2007, Paragraph 10 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
10U.K.After that subsection insert—
“(1A)The inclusion of officers of Revenue and Customs as “officers of law” shall not have effect in relation to 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).
(1B)In any proceedings (whether civil or criminal) under or arising from this Act, a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue and Customs had the authority to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.”
Commencement Information
I1Sch. 23 para. 10 in force at 1.12.2007 for the purposes of the amendment made by that paragraph by S.I. 2007/3166, art. 3(b)
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