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 Detention and questioning of suspects and witnesses 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

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.]