Finance Act 2007

4 U.K. In section 24 (detention and questioning by customs officers)—

(a) in subsection (1)—

(i) for “an offence punishable by imprisonment relating to an assigned matter” substitute “ a Revenue and Customs offence punishable by imprisonment ”,

(ii) for “a customs office” substitute “ an office of Revenue and Customs ”, and

(iii) for “customs office”, in the second place, substitute “ office of Revenue and Customs ”,

(b) in subsection (5), for “customs office” (in both places) substitute “ office of Revenue and Customs ”,

(c) in subsection (8)—

(i) for “his name and address” substitute “ the information mentioned in subsection (8A) below ”, and

(ii) for “customs office” substitute “ office of Revenue and Customs ”,

(d) after that subsection insert—

“(8A) That information is—

(a) the person's name;

(b) the person's address;

(c) the person's date of birth;

(d) the person's place of birth (in such detail as the officer considers necessary or expedient for the purpose of establishing that person's identify); and

(e) the person's nationality.”,

(e) omit subsection (9), and

(f) the heading accordingly becomes “ Detention and questioning at office of Revenue and Customs ”.

Commencement Information

I1 Sch. 23 para. 4 in force at 1.12.2007 for the purposes of the amendments made by that paragraph by S.I. 2007/3166, art. 3(b)