Finance Act 2007

4U.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

I1Sch. 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)