- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Criminal Justice (Scotland) Act 2016 (Consequential Provisions) Order 2018 No. 46
17.—(1) Section 1 applies only in relation to a Revenue and Customs offence.
(2) In sub-paragraph (1) “Revenue and Customs offence” has the meaning given by subsection (2) of section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995(1).
1995 c.39. Section 23A was inserted by the Finance Act 2007 (c.11); subsection (2) was amended by the Employment Act 2008 (c.24), section 12(2) and the Criminal Finances Act 2017 (c.22), section 18(2).
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