31 Protection of officers.U.K.
Where an officer takes any action in pursuance of instructions of the Commissioners or a Collector of Customs and Excise given in connection with the enforcement of the enactments relating to general betting duty, bingo duty [F1, remote gaming duty] or the duty on F2. . . [F3amusement machine licences] and, apart from the provisions of this section, the officer would in taking that action be committing an offence under the enactments relating to betting or gaming, he shall not be guilty of that offence.
Extent Information
E1S. 31 as enacted did not extend to Northern Ireland see s. 35(3) (which subsection was repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2).
Textual Amendments
F1Words in s. 31 inserted (19.7.2007 with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 4; S.I 2007/2172, {art. 2}
F2Words in s. 31 repealed (19.3.1997 with effect on or after 1.10.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
F3Words in s. 31 substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 9(1).
Modifications etc. (not altering text)
C1S. 31 applied (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 16.