Textual Amendments
F1Pt. 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
Textual Amendments
F2Ss. 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
(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, [F314,] 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
F3Words 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