Part IIIF1Investigation of Revenue and Customs offences
Annotations:
Amendments (Textual)
F2Execution and enforcement of orders and warrants outwith Scotland
Annotations:
Amendments (Textual)
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
23LCross-border exercise of powers
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.
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