Part III S [F1 Investigation of Revenue and Customs offences]

Textual Amendments

F1 Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3

[F2 Investigation of offences by HMRC S

Textual Amendments

F2 Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3

23A Investigation of offences by Her Majesty's Revenue and Customs S

(1) This Part of this Act applies to the investigation of Revenue and Customs offences.

(2) Subject to subsection (3) below, in this Part of this Act, a “Revenue and Customs offence” is an offence which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions other than any matter specified in—

(a) section 54(4)(b) or (f) of; or

(b) paragraphs 3, 7, 10, [F3 14,] 15, 19 or 24 to 29 of Schedule 1 to,

the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).

(3) In sections 23B to 23P and 26A of this Act, any reference to a “Revenue and Customs offence” shall be construed as if, in subsection (2) above, there were added at the end the words “and other than any matter relating to the movement of goods which is subject to any prohibition or restriction for the time being in force under or by virtue of any enactment”.

Textual Amendments

F3 Words in s. 23A(2)(b) substituted (6.4.2009) by Employment Act 2008 (c. 24), ss. 12(2), 22(1)(c); S.I. 2009/603, art. 2

Production orders S

23B Production orders S

(1) The sheriff may, if satisfied on information on oath given by an authorised officer as to the matters mentioned in subsection (2) below, make an order under subsection (3) below (in this Part, a “production order”).

(2) Those matters are—

(a) that there are reasonable grounds to suspect that a Revenue and Customs offence has been or is being committed; and

(b) that a person (in this Part, a “haver”) specified by the officer has possession or control of a document which may be required as evidence for the purposes of any proceedings in respect of such an offence.

(3) A production order is an order requiring the haver, before the expiry of the period specified in the order—

(a) to deliver the document to an officer; or

(b) to—

(i) give an officer access to the document; and

(ii) permit the officer to make copies of or remove the document.

(4) The period specified in a production order is—

(a) the period of 10 working days beginning with the day on which the order is made; or

(b) such other period as the sheriff considers appropriate.

(5) A sheriff may make a production order in relation to a haver residing or having a place of business in an area of Scotland notwithstanding that it is outside the area of that sheriff and any such order shall, without being backed or endorsed by another sheriff, have effect throughout Scotland.

(6) Subject to section 23J of this Act, a production order has effect in spite of any restriction on disclosure of information (however imposed).

(7) Without prejudice to section 23D(1) of this Act, failure by a person to comply with a production order may be dealt with as a contempt of court.

(8) In subsection (4)(a) above, “working day” means any day other than—

(a) a Saturday;

(b) a Sunday; or

(c) any day which is a public holiday in the area in which the production order is to have effect.

23C Production orders: supplementary S

(1) The sheriff may deal with an application for a production order ex parte in chambers.

(2) The sheriff may, on the application of a person mentioned in subsection (3) below—

(a) vary; or

(b) discharge,

a production order.

(3) The persons referred to in subsection (2) above are—

(a) the authorised officer who applied for the production order;

(b) a person affected by the order.

(4) Without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995, rules of court made by Act of Adjournal may make provision in relation to—

(a) proceedings relating to the making of production orders; and

(b) the variation or discharge of such orders.

23D Offences in relation to production orders S

(1) A person who intentionally—

(a) falsifies;

(b) conceals;

(c) destroys or otherwise disposes of,

a document to which this section applies, or who causes or permits any of those acts, commits an offence.

(2) This section applies to a document which the person is required, under a production order, to—

(a) deliver to an officer; or

(b) give an officer access to.

(3) A person does not commit an offence if the person acts—

(a) with the written permission of—

(i) an officer; or

(ii) the sheriff who made the order,

after the document has been delivered or the officer has had access to it;

(b) subject to subsection (4) below, after the expiry of the period of 2 years beginning with the day on which the order is made.

(4) Subsection (3)(b) above does not apply where, before the expiry of the period referred to in that paragraph, an officer gives notice in writing to the person that the order has not been complied with to that officer's satisfaction.

(5) A person who commits an offence under subsection (1) above is liable—

(a) on summary conviction, to imprisonment for a period not exceeding 12 months or to a fine not exceeding the statutory maximum or to both;

(b) on conviction on indictment, to imprisonment for a period not exceeding 2 years or to a fine or both.

Revenue and Customs warrants S

23E Revenue and Customs warrants S

(1) The sheriff may, if satisfied on information on oath given by an authorised officer as to the matters mentioned in subsection (2) below, grant a warrant under subsection (3) below (in this Part, a “Revenue and Customs warrant”).

(2) Those matters are—

(a) that there are reasonable grounds to suspect that a Revenue and Customs offence has been or is being committed; and

(b) that evidence of that offence is to be found in or on premises specified in the information.

(3) A Revenue and Customs warrant is a warrant authorising an officer to—

(a) enter, if necessary by force, the premises specified in the information; and

(b) search those premises,

before the expiry of the period of one month beginning with the day on which the warrant is granted.

(4) The sheriff may, when granting a warrant, impose such conditions as the sheriff considers appropriate.

(5) An officer who enters premises under the authority of a Revenue and Customs warrant may—

(a) subject to any condition imposed under subsection (4) above, take with the officer such other persons (including persons who are not officers) as appear to that officer to be necessary;

(b) subject to subsection (6) below, seize and remove any document or other thing found in or on the premises which the officer has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of the offence mentioned in subsection (2)(a) above; and

(c) subject to subsections (6) and (7) below—

(i) search or cause to be searched any person found in or on the premises whom the officer has reasonable cause to believe may be in possession of any such document or thing; and

(ii) seize and remove any such document or thing found.

(6) An officer acting under the authority of a Revenue and Customs warrant may, if the officer considers it appropriate, makes copies of any document or thing found in or on the premises or on any person searched under subsection (5)(c) above.

(7) No person may be searched under subsection (5)(c) above except by a person of the same sex.

(8) A sheriff may grant a Revenue and Customs warrant in relation to premises situated in an area of Scotland notwithstanding that it is outside the area of that sheriff and any such warrant may, without being backed or endorsed by another sheriff, be executed throughout Scotland in the same way as it may be executed within the sheriffdom of the sheriff who granted it.

(9) In this section and in sections 23F to 23H of this Act, “premises” includes any place and, in particular—

(a) any vehicle, vessel, aircraft or hovercraft;

(b) any offshore installation (within the meaning of section 12(1) of the Mineral Workings (Offshore Installations) Act 1971); and

(c) any tent or other movable structure.

Orders and warrants: common provisions S

23F Procedure where documents etc removed S

(1) This section applies where—

(a) a document is removed under a production order;

(b) a document or other thing is removed under a Revenue and Customs warrant.

(2) An officer who removes any document or thing shall, if requested to do so by a person mentioned in subsection (3) below, provide that person with a record of what that officer removed.

(3) The persons referred to in subsection (2) above are—

(a) in the case of a document removed under a production order, a haver;

(b) in the case of a document or thing removed under a Revenue and Customs warrant—

(i) a person who is the occupier of any premises from which the document or thing was removed; or

(ii) a person who had possession or control of the document or thing before it was removed.

(4) The officer must provide the record within a reasonable time of the request for it.

23G Access to and copies of documents etc removed S

(1) This section applies where—

(a) a document is removed under a production order;

(b) a document or other thing is removed under a Revenue and Customs warrant.

(2) A person mentioned in subsection (3) below may apply to the officer in overall charge of the investigation to which the order or warrant relates—

(a) for access to the document or thing; or

(b) for a copy or photograph of it.

(3) The persons referred to in subsection (2) above are—

(a) in the case of a document removed under a production order—

(i) a haver; or

(ii) a person acting on behalf of the haver;

(b) in the case of a document or thing removed under a Revenue and Customs warrant, a person who had possession or control of the document or thing before it was removed.

(4) Unless subsection (5) below applies, the officer in overall charge of the investigation shall—

(a) in a case to which subsection (2)(a) above applies, allow the applicant supervised access to the document or thing; or

(b) in a case to which subsection (2)(b) above applies—

(i) allow the applicant supervised access to the document or thing for the purposes of photographing or copying it; or

(ii) photograph or copy the document or thing (or cause it to be so photographed or copied) and provide the applicant with such a photograph or copy within a reasonable time.

(5) The officer in overall charge need not comply with subsection (4) above where that officer has reasonable grounds for believing that to do so would prejudice—

(a) the investigation;

(b) the investigation of a Revenue and Customs offence other than the offence for the purposes of the investigation of which the document or thing was removed; or

(c) any criminal proceedings which may be brought as a result of any investigation mentioned in paragraph (a) or (b) above.

(6) In subsection (4) above, “supervised access” means access under the supervision of an officer approved by the officer in overall charge of the investigation.

23H Failure to comply with requirements of section 23F and 23G S

(1) This section applies where—

(a) a document is removed under a production order;

(b) a document or other thing is removed under a Revenue and Customs warrant.

(2) Subject to subsection (3) below, a person who claims that—

(a) an officer has failed to comply with the requirements of section 23F(2) or (3) of this Act; or

(b) an officer in overall charge of an investigation has failed to comply with the requirements of section 23G(4) of this Act,

may apply to the sheriff for an order under subsection (4) below.

(3) An application under subsection (2) above—

(a) relating to a failure mentioned in subsection (2)(a) above, may be made only by a person who is entitled to make a request under section 23F(2) of this Act;

(b) relating to a failure mentioned in subsection (2)(b) above, may be made only by—

(i) a haver;

(ii) a person acting on behalf of a haver but only where that person applied under section 23G(2) of this Act;

(iii) a person who had possession or control of the document or thing before it was removed under a Revenue and Customs warrant.

(4) The sheriff may, if satisfied that—

(a) the officer has failed to comply with the requirements of section 23F(2) or (3) of this Act; or

(b) the officer in overall charge of the investigation has failed to comply with the requirements of section 23G(4) of this Act,

order the officer or, as the case may be, the officer in overall charge of the investigation to comply with the requirements within such time and in such manner as the sheriff specifies in the order.

23J Confidentiality S

(1) Neither a production order nor a Revenue and Customs warrant authorises the seizure, removal or copying of any documents or other things subject to legal privilege.

(2) Subsection (1) above does not apply where the document or thing is held for the purposes of furthering a criminal purpose.

(3) In this section—

“documents or other things subject to legal privilege” means—

(a)

communications between a professional legal adviser and the adviser's client; or

(b)

communications made in connection with or in contemplation of legal proceedings and for the purposes of those proceedings,

which would, in legal proceedings, be protected from disclosure by virtue of any rule of law relating to confidentiality of communications.

23K Meaning of “document” etc S

(1) In sections 23B to 23J of this Act, references to a “document” include—

(a) any thing in which information of any description is recorded; and

(b) any part of such a thing.

(2) Where a production order or a Revenue and Customs warrant applies to a document in electronic or magnetic form, the order or, as the case may be, the warrant requires the person having possession or control of the document to deliver or, as the case may be, give access to the information in a form which is visible and legible and, if the officer executing the order or warrant wishes to remove it, in a form which can be removed.

Execution and enforcement of orders and warrants outwith Scotland S

23L Cross-border exercise of powers S

(1) Section 4 of the Summary Jurisdiction Act 1881 (execution of process of Scottish courts in England and Wales) shall apply to—

(a) a production order; and

(b) a Revenue and Customs warrant,

as it applies to a process mentioned in that section.

(2) Section 29 of the Petty Sessions (Ireland) Act 1851 (execution of warrants in Northern Ireland) shall apply to—

(a) a production order; and

(b) a Revenue and Customs warrant,

as it applies to a warrant mentioned in that section.

Detention and questioning of suspects and witnesses S

23M Powers relating to suspects and potential witnesses S

(1) Where an authorised officer has reasonable grounds for suspecting that a person has committed or is committing, at any place, a Revenue and Customs offence, the officer may require—

(a) that person, if found by the officer at that place or at any place where the officer is entitled to be, to give—

(i) the information mentioned in subsection (2) below; and

(ii) an explanation of the circumstances which have given rise to the officer's suspicion;

(b) any other person whom the officer finds at that place or at any place where the officer is entitled to be and who the officer believes has information relating to the offence, to give the information mentioned in subsection (2) below.

(2) 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 identity); and

(e) the person's nationality.

(3) The officer may require the person mentioned in paragraph (a) of subsection (1) above to remain with the officer while the officer (any or all)—

(a) subject to subsection (4) below, verifies any information mentioned in subsection (2) above given by the person;

(b) subject to section (5) below, establishes whether the person may be a person suspected of having committed a Revenue and Customs offence other than the offence in relation to which the officer made the requirement of that person under paragraph (a) of subsection (1) above;

(c) notes any explanation proffered by the person.

(4) The officer shall exercise the power under paragraph (a) of subsection (3) above only where it appears to the officer that such verification can be obtained quickly.

(5) The officer shall exercise the power under paragraph (b) of subsection (3) above only where—

(a) the person mentioned in paragraph (a) of subsection (1) above has given a name and address; and

(b) it appears to the officer that establishing the matter mentioned in paragraph (b) of subsection (3) above can be achieved quickly.

(6) The officer may use reasonable force to ensure that the person mentioned in paragraph (a) of subsection (1) above remains with that officer.

(7) The officer shall inform a person, when making a requirement of that person under—

(a) paragraph (a) of subsection (1) above, of the officer's suspicion and of the general nature of the offence which the officer suspects that the person has committed or is committing;

(b) paragraph (b) of subsection (1) above, of the officer's suspicion, of the general nature of the offence which the officer suspects has been or is being committed and that the reason for the requirement is that the officer believes the person has information relating to the offence;

(c) subsection (3) above, why the person is being required to remain with the officer;

(d) any of the said subsections, that failure to comply with the requirement may constitute an offence.

23N Fingerprinting of persons suspected of offences S

(1) An authorised officer may, if the person mentioned in section 23M(1)(a) of this Act gives a name and address, require that person to provide—

(a) that person's fingerprints; or

(b) a record, created by an approved device, of the skin on that person's fingers.

(2) Such fingerprints or record may be used only for the purposes of—

(a) verifying the name and address given by the person;

(b) establishing whether the person may be a person who is suspected of having committed any other Revenue and Customs offence,

and all record of such fingerprints or record shall be destroyed as soon as possible after they have fulfilled those purposes.

(3) The officer shall inform a person, when making a requirement of that person under subsection (1) above—

(a) of the existence of the power to make the requirement and why the officer proposes to exercise it in the person's case; and

(b) that failure to comply with the requirement may constitute an offence.

(4) In subsection (1)(b) above, an “approved device” is any device approved by the Scottish Ministers under section 13(8) of the Criminal Procedure (Scotland) Act 1995.

23P Offences arising from breach of requirements under sections 23M and 23N S

(1) A person mentioned in paragraph (a) of subsection (1) of section 23M of this Act who, having been required—

(a) under that subsection to give the information mentioned in subsection (2) of that section;

(b) under subsection (3) of that section to remain with an officer; or

(c) under subsection (1) of section 23N of this Act to provide that person's fingerprints or a record such as is mentioned in paragraph (b) of that subsection,

fails, without reasonable excuse, to do so, shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(2) A person mentioned in paragraph (b) of subsection (1) of section 23M of this Act who, having been required under that subsection to give the information mentioned in subsection (2) of that section, fails, without reasonable excuse, to do so, shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

(3) An authorised officer may arrest without warrant any person whom the officer has reasonable grounds for suspecting has committed an offence under subsection (1) or (2) above.]

X1 24 [F4 Detention and questioning ][F5 : Revenue and Customs, immigration and nationality offences] S

[F6 (A1 ) The powers conferred by subsection (1) are exercisable—

(a) by an officer of Revenue and Customs where the officer has reasonable grounds for suspecting that a person has committed or is committing a Revenue and Customs offence punishable by imprisonment, or

(b) by an immigration officer where the officer has reasonable grounds for suspecting that a person has committed or is committing an immigration offence or nationality offence punishable by imprisonment.

(1) The officer may] , for the purpose of facilitating the carrying out of investigations—

(a) into the offence; and

(b) as to whether criminal proceedings should be instigated against the person,

detain that person and take him as quickly as is reasonably practicable to [F7 an office of Revenue and Customs] [F8 (in a case falling within subsection (A1)(a)) or police station (in a case falling within subsection (A1)(b)] or other premises [F9 (in either of those cases)] and may thereafter for that purpose take him to any other place and, subject to the following provisions of this section, the detention may continue at the [F10 office of Revenue and Customs] [F11 or police station, or] the other premises or place [F12 (as the case may be)] .

(2) [F13 Subject to section 24A, detention] under subsection (1) above shall be terminated not more than [F14 12 hours] after it begins or (if earlier)—

(a) when the person is arrested;

(b) when he is detained in pursuance of any other enactment or subordinate instrument; or

(c) where there are no longer such grounds as are mentioned in the said subsection (1),

and when a person has been detained under subsection (1) above, he shall be informed immediately upon the termination of his detention in accordance with this subsection that his detention has been terminated.

(3) Where a person has been detained under subsection (1) above, he shall not thereafter be detained under that subsection on the same grounds or on any grounds arising out of the same circumstances.

(4) Where a person has previously been detained in pursuance of any other enactment or subordinate instrument, [F15 and is] detained under subsection (1) above on the same grounds or on grounds arising from the same circumstances as those which led to his earlier detention [F16 , the period of [F17 12 hours] mentioned in subsection (2) above shall be reduced by the length of that earlier detention].

(5) At the time when an officer detains a person under subsection (1) above, he shall inform the person of his suspicion, of the general nature of the offence which he suspects has been or is being committed and of the reason for the detention; and there shall be recorded—

(a) the place where detention begins and the [F18 office of Revenue and Customs ][F19 (in a case falling within subsection (A1)(a)) or police station (in a case falling within subsection (A1)(b)) ] or other premises [F20 (in either of those cases)] to which the person is taken;

(b) any other place to which the person is, during the detention, thereafter taken;

(c) the general nature of the suspected offence;

(d) the time when detention under subsection (1) [F21 or (1A)] above begins and the time of the person’s arrival at the [F18 office of Revenue and Customs ][F22 (in a case falling within subsection (A1)(a)) or police station (in a case falling within subsection (A1)(b)) ] or other premises [F23 (in either of those cases)] ;

(e) the time when the person is informed of his rights in terms of subsection (8) below and of [F24 sections 25(1) and 25A(2) and (3)] of this Act and the identity of the officer so informing him;

(f) where the person requests such intimation to be sent as is specified in the said section 25(1) [F25 or 25A(2)] , the time when such request is—

(i) made;

(ii) complied with; and

(g) the time of the person’s release from detention or, where instead of being released he is—

(i) further detained under section 26 of this Act, the time of commencement of the further detention; or

(ii) arrested in respect of the alleged offence, the time of such arrest.

(6) Where a person is detained under subsection (1) above, an officer may—

(a) without prejudice to any existing rule of law as regards the admissibility in evidence of an answer given, put questions to him in relation to the suspected offence;

(b) exercise the same powers of search as are available following an arrest.

(7) An officer may use reasonable force in exercising any power conferred by subsection (1) or (6)(b) above.

(8) A person detained under subsection (1) above shall be under no obligation to answer any question other than to give [F26 the information mentioned in subsection (8A) below], and an officer shall so inform him both on so detaining him and on arrival at the [F27 office of Revenue and Customs] or other premises.

[F28 (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.]

(9) F29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Editorial Information

X1 The insertion of the new heading "Detention and questioning of suspects and witnesses" in Pt. III on 1.12.2007 gives rise to a change in the structure of this legislation on SLD which breaks the continuity of historical versions of the existing provisions which are now brought under that new heading.

Textual Amendments

F4 S. 24: heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(f), 14; S.I. 2007/3166, art. 3

F5 Words in s. 24 substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F6 Words in s. 24(1) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(10)(a), 61(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(g)

F7 Words in s. 24(1) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(a)(ii), 14; S.I. 2007/3166, art. 3

F8 Words in s. 24(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(10)(b)(i), 61(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(g)

F9 Words in s. 24(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(10)(b)(ii), 61(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(g)

F10 Words in s. 24(1) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(a)(iii), 14; S.I. 2007/3166, art. 3

F11 Words in s. 24(1) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(10)(b)(iii), 61(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(g)

F12 Words in s. 24(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(10)(b)(iv), 61(2) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(g)

F13 Words in s. 24(2) substituted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 5(2)(a) (with art. 2(4))

F14 Words in s. 24(2) substituted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 5(2)(b) (with art. 2(4))

F15 Words in s. 24(4) substituted (30.9.1998) by 1998 c. 37, s. 110(a); S.I. 1998/2327, art. 2(x)

F16 Words in s. 24(4) inserted (30.9.1998) by 1998 c. 37, s. 110(b); S.I. 1998/2327, art. 2(x)

F17 Words in s. 24(4) substituted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 5(3) (with art. 2(4))

F18 Words in s. 24(5) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(b), 14; S.I. 2007/3166, art. 3

F19 Words in s. 24(5)(a) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(3)(a)(i) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F20 Words in s. 24(5)(a) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(3)(a)(ii) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F21 Words in s. 24(5)(d) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(3)(b)(i) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F22 Words in s. 24(5)(d) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(3)(b)(ii) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F23 Words in s. 24(5)(d) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 45(3)(b)(iii) (with Sch. 21 paras. 40, 49(1)); S.I. 2013/1042, art. 4(l)

F24 Words in s. 24(5)(e) substituted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 2(a) (with art. 2(2)(4))

F25 Words in s. 24(5)(f) inserted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 2(b) (with art. 2(2)(4))

F26 Words in s. 24(8) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(c)(i), 14; S.I. 2007/3166, art. 3

F27 Words in s. 24(8) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(c)(ii), 14; S.I. 2007/3166, art. 3

F28 S. 24(8A) inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 4(d), 14; S.I. 2007/3166, art. 3

F29 S. 24(9) repealed (1.12.2007) by Finance Act 2007 (c. 11), ss. 85, 114, Sch. 23 paras. 4(e), 14, {Sch. 27 Pt. 5(2) Note}; S.I. 2007/3166, art. 3

[F30 24A. Extension of period of detention under section 24 S

(1) This section applies in relation to a person who is being detained under section 24 (“the detained person”).

(2) Before the expiry of the period of 12 hours mentioned in section 24(2), a custody review officer may, subject to subsection (4), authorise that period to be extended in relation to the detained person by a further period of 12 hours.

(3) The further period of 12 hours starts from the time when the period of detention would have expired but for the authorisation.

(4) A custody review officer may authorise the extension under subsection (2) in relation to the detained person only if the officer is satisfied that—

(a) the continued detention of the detained person is necessary to secure, obtain or preserve evidence (whether by questioning the person or otherwise) relating to an offence in connection with which the person is being detained;

(b) the offence in connection with which the detained person is being detained is one that is an indictable offence; and

(c) the investigation is being conducted diligently and expeditiously.

(5) Where section 24(4) applies in relation to the detained person, the references in subsection (2) of this section to the period of 12 hours mentioned in section 24(2) are to be read as references to that period as reduced in accordance with section 24(4).

(6) Where a custody review officer authorises the extension of the period of detention under subsection (2), section 24 has effect in relation to the detained person as if the references in it to the period of 12 hours were references to that period as extended by virtue of the authorisation.

(7) In this section and section 24B, “custody review officer” means an officer who—

(a) is of a rank at least equivalent to that of a police inspector; and

(b) has not been involved in the investigation in connection with which the person is detained.

Textual Amendments

F30 Ss. 24A, 24B inserted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 6 (with art. 2(4))

24B Extension under section 24A: procedure S

(1) This section applies where a custody review officer is considering whether to authorise the extension under section 24A(2) of the period of detention of a person who is being detained under section 24 (“the detained person”).

(2) Before deciding whether to authorise the extension, the custody review officer must give either of the following persons an opportunity to make representations—

(a) the detained person; or

(b) any solicitor representing the detained person who is available at the time the officer is considering whether to authorise the extension.

(3) Representations may be oral or written.

(4) The custody review officer may refuse to hear oral representations from the detained person if the officer considers that the detained person is unfit to make representations because of the person’s condition or behaviour.

(5) Where the custody review officer decides to authorise the extension, the officer must ensure that the following persons are informed of the decision and the grounds on which the extension is authorised—

(a) the detained person; and

(b) any solicitor representing the detained person who is available at the time the decision is made.

(6) Subsection (7) applies where—

(a) the custody review officer decides to authorise the extension; and

(b) at the time of the decision, the detained person has not exercised all the person’s rights under sections 25 and 25A.

(7) The custody review officer must—

(a) ensure that the detained person is informed of the rights under sections 25 and 25A which the person has not yet exercised; and

(b) if the officer considers there are possible grounds under section 25(1) or 25A(7)(b) or (8) (as the case may be) for delaying the exercise of any such right, decide whether or not to delay the exercise of the right.

(8) The custody review officer must make a written record of—

(a) the officer’s decision on whether to authorise the extension; and

(b) any of the following which apply—

(i) the grounds on which the extension is authorised;

(ii) the fact that the detained person and a solicitor have been informed as required by subsection (5);

(iii) the fact that the detained person has been informed as required by subsection (7)(a);

(iv) any decision on the matter referred to in subsection (7)(b) and, if the decision is to delay the exercise of a right, the grounds for the decision.]

Textual Amendments

F30 Ss. 24A, 24B inserted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 6 (with art. 2(4))

X2 25 Right to have someone informed when detained. S

(1) Without prejudice to section 17 the M1 Criminal Procedure (Scotland) Act 1995 (intimation to solicitor following arrest), a person who, not being a person in respect of whose detention subsection (2) below applies, is being detained under section 24 of this Act and has been taken to [F31 an office of Revenue and Customs ][F32 (in a case falling within subsection (A1)(a)) or police station (in a case falling within subsection (A1)(b))] or other premises or place [F33 (in either of those cases)] shall be entitled to have intimation of his detention and of the [F34 office of Revenue and Customs ][F35 , police station ] or other premises or place sent to a F36 ... person reasonably named by him without delay or, where some delay is necessary in the interest of the investigation or the prevention of crime or the apprehension of offenders, with no more delay than is so necessary; and the person shall be informed of such entitlement—

(a) on arrival at the [F34 office of Revenue and Customs ][F37 , police station] or other premises; or

(b) where he is not detained until after such arrival, on such detention.

(2) Without prejudice to the said section 17, an officer shall, where a person who is being detained as is mentioned in subsection (1) above appears to him to be a child, send without delay such intimation as is mentioned in that subsection to that person’s parent if known; and the parent—

(a) in a case where there is reasonable cause to suspect that he has been involved in the alleged offence in respect of which the person has been detained, may; and

(b) in any other case shall,

be permitted access to the person.

(3) The nature and extent of any access permitted under subsection (2), above shall be subject to any restriction essential for the furtherance of the investigation or the well-being of the person.

(4) In subsection (2) above—

(a) “child” means a person under 16 years of age; and

(b) “parent” includes a guardian and any person who has the care of a child.

Editorial Information

X2 The insertion of the new heading "Detention and questioning of suspects and witnesses" in Pt. III on 1.12.2007 gives rise to a change in the structure of this legislation on SLD which breaks the continuity of historical versions of the existing provisions which are now brought under that new heading.

Textual Amendments

F31 Words in s. 25(1) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 5(a), 14; S.I. 2007/3166, art. 3

F32 Words in s. 25(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 46(a)(i) (with Sch. 21 paras. 40, 49(2)); S.I. 2013/1042, art. 4(l)

F33 Words in s. 25(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 46(a)(ii) (with Sch. 21 paras. 40, 49(2)); S.I. 2013/1042, art. 4(l)

F34 Words in s. 25(1) substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 5(b), 14; S.I. 2007/3166, art. 3

F35 Words in s. 25(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 46(a)(iii) (with Sch. 21 paras. 40, 49(2)); S.I. 2013/1042, art. 4(l)

F36 Words in s. 25(1) repealed (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 3 (with art. 2(3)(4))

F37 Words in s. 25(1)(a) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 46(b) (with Sch. 21 paras. 40, 49(2)); S.I. 2013/1042, art. 4(l)

Marginal Citations

M1 1995 c. 46.

[F38 25A. Right of suspects to have access to a solicitor S

(1) This section applies to a person (“the suspect”) who—

(a) is detained under section 24;

(b) attends voluntarily at an office of Revenue and Customs or any other premises or place for the purpose of being questioned by [F39 an officer of Revenue and Customs] on suspicion of having committed a Revenue and Customs offence; F40 ...

(c) is arrested (but not charged) by [F41 an officer of Revenue and Customs] in connection with a Revenue and Customs offence and is being detained at an office of Revenue and Customs or any other premises or place for the purpose of being questioned by [F41 an officer of Revenue and Customs] in connection with the offence.

[F42 (d) attends voluntarily at a police station or any other premises or place for the purpose of being questioned by an immigration officer on suspicion of having committed an immigration offence or nationality offence; or

(e) is arrested (but not charged) by an immigration officer in connection with an immigration offence or nationality offence and is being detained at a police station or any other premises or place for the purpose of being questioned by an immigration officer in connection with the offence.]

(2) The suspect has the right to have intimation sent to a solicitor of any or all of the following—

(a) the fact of the suspect’s detention, voluntary attendance or arrest (as the case may be);

(b) the office of Revenue and Customs [F43 , police station] or other premises or place at which the suspect is being detained or is attending; and

(c) that the solicitor’s professional assistance is required by the suspect.

(3) The suspect also has a right to a private consultation with a solicitor—

(a) before any questioning of the suspect by an officer begins; and

(b) at any other time during such questioning.

(4) Subsection (3) is subject to subsections (8) and (9).

(5) In subsection (3) “consultation” means consultation by such means as may be appropriate in the circumstances (and may include, for example, consultation by means of telephone).

(6) The suspect must be informed of the rights under subsections (2) and (3)—

(a) on arrival at the office of Revenue and Customs [F44 , police station] or other premises or place;

(b) in the case where the suspect is detained under section 24 after such arrival, on the suspect’s detention; and

(c) in the case where the suspect is arrested as mentioned in subsection (1)(c) after such arrival, on arrest;

and it is immaterial in a case to which paragraph (b) or (c) applies whether or not the suspect has previously been informed of the rights.

(7) Where a suspect wishes to exercise the right to have intimation sent under subsection (2), the intimation must be sent by an officer—

(a) without delay; or

(b) if some delay is necessary in the interest of the investigation or the prevention of crime or the apprehension of offenders, with no more delay than is necessary.

(8) In exceptional circumstances, an officer may delay the suspect’s exercise of the right under subsection (3) on any occasion so far as it is necessary in the interest of the investigation or the prevention of crime or the apprehension of offenders that the questioning of the suspect by an officer begins or continues without the suspect having exercised that right on that occasion.

(9) Subsection (3) does not apply in relation to the questioning of the suspect by an officer for the purpose of obtaining the information mentioned in section 24(8A).]

Textual Amendments

F38 S. 25A inserted (15.7.2011) by The Criminal Procedure (Legal Assistance, Detention and Appeals) (Scotland) Act 2010 (Consequential Provisions) Order 2011 (S.I. 2011/1739), art. 1(2), Sch. 1 para. 4 (with art. 2(4))

F39 Words in s. 25A(1)(b) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 47(2)(a)(i) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

F40 Word in s. 25A(1)(b) omitted (25.6.2013) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 47(2)(a)(ii) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

F41 Words in s. 25A(1)(c) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 47(2)(b) (with Sch. 21 paras. 40, 49(2)); S.I. 2013/1042, art. 4(l)

F42 S. 25A(1)(d)(e) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 47(2)(c) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

F43 Words in s. 25A(2)(b) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 47(3) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

F44 Words in s. 25A(6)(a) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 47(4) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

X3 26 Detention in connection with certain drug smuggling offences. S

(1) Where an officer has reasonable grounds for suspecting—

(a) that a person has committed or is committing a relevant offence; and

(b) that, in connection with the commission of such an offence, a controlled drug is secreted in the person’s body,

a superior officer may, notwithstanding that the person has been or is being detained in pursuance of any other enactment or subordinate instrument, authorise the detention of the person at a [F45 an office of Revenue and Customs] or other premises in accordance with this section.

(2) Subject to subsection (7) below, where a person is detained under subsection (1) above or is further detained in pursuance of a warrant under subsection (4) below he shall—

(a) provide such specimens of blood or urine for analysis;

(b) submit to such intimate searches, to be carried out by a registered medical practitioner;

(c) submit to such other test or examinations prescribed by the Secretary of State by regulations made under this paragraph to be carried out by, or under the supervision of, a registered medical practitioner,

as the officer may reasonably require; and regulations under paragraph (c) above shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

(3) Subject to subsection (4) below, detention under subsection (1) above shall be terminated not more than 24 hours after it begins, or (if earlier)—

(a) when the person is arrested;

(b) when he is detained in pursuance of any other enactment or subordinate instrument; or

(c) where there are no longer such grounds as are mentioned in subsection (1),

and, when a person has been detained under subsection (1), he shall, unless further detained in pursuance of a warrant under subsection (4) below, be informed immediately upon the termination of his detention in accordance with this subsection that his detention has been terminated.

(4) Where a person is detained under subsection (1) above and either—

(a) he has failed or refused—

(i) to provide a specimen in pursuance of paragraph (a) of subsection (2) above; or

(ii) to submit to any search, test or examination referred to in paragraph (b) or (c) of that subsection; or

(b) as a result of anything done in pursuance of the said subsection (2) the officer continues to have reasonable grounds for suspecting—

(i) that the person has committed or is committing a relevant offence; and

(ii) that a controlled drug is secreted in the person’s body,

the procurator fiscal may, at the request of a superior officer, apply to the sheriff for a warrant for the further detention of the person at a [F45 an office of Revenue and Customs] or other premises for an additional period of not more than 7 days; and if the sheriff is satisfied that there has been such failure or refusal as is mentioned in paragraph (a) above or, as the case may be, that there are reasonable grounds as mentioned in paragraph (b) above he may grant a warrant for such further detention.

(5) Detention in pursuance of a warrant under subsection (4) above shall be terminated at the end of the period of 7 days mentioned in that subsection or (if earlier)—

(a) when the person is arrested;

(b) when he is detained in pursuance of any other enactment or subordinate instrument; or

(c) where there are no longer such grounds as are mentioned in paragraph (b) of that subsection,

and when a person has been detained in pursuance of a warrant under subsection (4), he shall be informed immediately on the termination of his detention in accordance with this subsection that his detention has been terminated.

(6) Subject to subsection (7) below, the question whether it is to be a specimen of blood or a specimen of urine which is to be provided in pursuance of subsection (2) above shall be decided by the officer making the requirement.

(7) A person may be required, in pursuance of subsection (2) above—

(a) to provide a specimen of blood; or

(b) to submit to any search, test or examination,

only if a registered medical practitioner is of the opinion that there are no medical reasons for not making such a requirement; and, if a requirement to provide a specimen of blood is made, the specimen may be taken only by a registered medical practitioner.

(8) Subsections (3), (5), (6) and (8) of section 24 of this Act shall apply in respect of a person detained under this section as they apply in respect of a person detained under the said section 24; and, except as regards a requirement under subsection (2) above, an officer may use reasonable force in exercising any power conferred by this section.

(9) Section 25 of this Act shall, subject to the following modifications, apply in respect of a person detained under this section as it applies to a person detained under section 24 of this Act—

(a) any delay in informing a solicitor and one other person of such detention as is mentioned in subsection (1) of the said section 25 shall not extend longer than the period of 24 hours from the start of the detention, and shall only be permitted on the authorisation of a superior officer;

(b) the person detained shall be entitled to consult a solicitor at any time without delay, and he shall be informed of such entitlement at the commencement of the detention, but, if a superior officer considers it necessary in the interest of the investigation or the prevention of crime or the apprehension of offenders, he may authorise a delay not extending longer than the period of 24 hours from the start of the detention; and

(c) paragraph (a) of subsection (2) of the said section 25 shall cease to apply at the end of the period of 24 hours from the start of the detention,

but any delay authorised by virtue of this subsection shall be for no longer than is necessary in the interest of the investigation or the prevention of crime or the apprehension of offenders.

(10) Without prejudice to section 20(2) of the M2 Interpretation Act 1978, the references in section 24(5) of this Act to section 25(1) of this Act shall be construed as including references to subsection (9) above; and the requirement to record certain matters under the said section 24(5) shall include a requirement to record the time when a person detained makes a request to consult a solicitor and the time when the solicitor is contacted for the purpose of arranging a consultation.

(11) In this section—

• “controlled drug” has the meaning assigned by section 2 of the M3 Misuse of Drugs Act 1971

• “intimate search” means a search which consists of the physical examination of a persons’s body orifices;

• “relevant offence” means an offence involving a controlled drug under any of the following provisions of the M4 Customs and Excise Management Act 1979—

  (a)

  section 50(2) or (3) (importation etc. of prohibited goods);

  (b)

  section 68(2) (exportation etc. of prohibited goods);

  (c)

  section 170(1) (possession or dealing with prohibited goods);

  (d)

  section 170(2) (being concerned in evasion or attempt at evasion of a prohibition);

• [F46 “superior officer” means an officer whose title is specified for the purposes of this section by the Treasury in an order made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.]

Editorial Information

X3 The insertion of the new heading "Detention and questioning of suspects and witnesses" in Pt. III on 1.12.2007 gives rise to a change in the structure of this legislation on SLD which breaks the continuity of historical versions of the existing provisions which are now brought under that new heading.

Textual Amendments

F45 Words in s. 26 substituted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 6, 14; S.I. 2007/3166, art. 3

F46 Definition in s. 26(11) substituted (1.8.1997) by 1997 c. 48, s. 62(1), Sch. 1 para. 18(7); S.I. 1997/1712, art. 3, Sch.

Marginal Citations

M2 1978 c. 30.

M3 1971 c. 38.

M4 1979 c. 2.

[F47 Power of arrest S

Textual Amendments

F47 Ss. 26A, 26B and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 7, 14; S.I. 2007/3166, art. 3

26A Power of arrest S

[F48 (1)] Where [F49 an authorised officer of Revenue and Customs] has reasonable grounds for suspecting that a Revenue and Customs offence has been or is being committed, the officer may arrest without warrant any person whom the officer has reasonable grounds for suspecting to be guilty of the offence.

[F50 (2) Where an authorised immigration officer has reasonable grounds for suspecting that an immigration offence or nationality offence or immigration enforcement offence has been or is being committed, the officer may arrest without warrant any person whom the officer has reasonable grounds for suspecting to be guilty of the offence.

(3) In this section—

(a) “authorised officer of Revenue and Customs” means an officer of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;

(b) “authorised immigration officer” means an immigration officer acting with the authority (which may be general or specific) of the Secretary of State.]

Textual Amendments

F48 S. 26A(1): s. 26A renumbered as s. 26A(1) (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(11)(a), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(g)

F49 Words in s. 26A(1) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(11)(b), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(g)

F50 S. 26A(2)(3) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(11)(c), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(g)

General provisions S

26B Interpretation of Part 3 etc S

(1) In this Part of this Act—

“authorised officer” means an officer acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs;

[F51 “immigration offence” means an offence involving conduct which relates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement);

“immigration enforcement offence” means any of the following offences (insofar as they are not immigration or nationality offences)—

(a) an offence under section 26(1)(a), (b) or (g) of the Immigration Act 1971 (refusal or failure to submit to examination or to furnish information etc, or obstruction of immigration officer);

(b) an offence under section 22 of the UK Borders Act 2007 (assaulting an immigration officer);

“nationality offence” means an offence involving conduct which is undertaken for the purposes of, or otherwise in relation to, an enactment in—

(a) the British Nationality Act 1981,

(b) the Hong Kong Act 1985,

(c) the Hong Kong (War Wives and Widows) Act 1996,

(d) the British Nationality (Hong Kong) Act 1997,

(e) the British Overseas Territories Act 2002, or

(f) an instrument made under any of those Acts]

“office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty's Revenue and Customs; and

[F52 “officer” means—

(a) for the purposes of sections 24 to 25A—

(i) an officer of Revenue and Customs (in relation to detention by, attendance for the purpose of being questioned by, or arrest by, such an officer), or

(ii) an immigration officer (in relation to detention by, attendance for the purpose of being questioned by, or arrest by, such an officer); and

(b) for the purposes of the other provisions of this Part of this Act, an officer of Revenue and Customs.]

(2) In any proceedings (whether civil or criminal) under or arising from this Part of [F53 this Act—

(a) a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue of Customs, or

(b) a certificate of the Secretary of State that an immigration officer,

had authority] to exercise a power or function conferred by a provision of this Part shall be conclusive proof of that fact.

Textual Amendments

F51 Words in s. 26B(1) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(12), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(g)

F52 Words in s. 26B(1) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 48(a) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

F53 Words in s. 26B(2) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 48(b) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(l)

[F54 26C Investigations by designated customs officials S

(1) In the application of this Part of this Act to investigations conducted by designated customs officials—

(a) references to an officer are to a designated customs official;

(b) references to an authorised officer are to a designated customs official acting with the authority (which may be general or specific) of—

(i) the Secretary of State in relation to investigations relating to general customs matters, or

(ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters;

(c) references to the Commissioners for Her Majesty's Revenue and Customs are to—

(i) the Secretary of State in relation to investigations relating to general customs matters, or

(ii) the Director of Border Revenue in relation to investigations relating to customs revenue matters;

(d) references to an office of Revenue and Customs are to premises wholly or partly occupied by designated customs officials;

(e) references to a superior officer are to—

(i) an immigration officer not below the grade of Inspector,

(ii) a person of the grade of Senior Executive Officer, or

(iii) a person of a grade equivalent to that within sub-paragraph (i) or (ii).

(2) In this section “customs revenue matter”, “designated customs official” and “general customs matter” have the meanings given by Part 1 of the Borders, Citizenship and Immigration Act 2009.]]

Textual Amendments

F54 S. 26C inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 24(1), 58(1) (with s. 36(4))