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Criminal Law (Consolidation) (Scotland) Act 1995, Section 26A is up to date with all changes known to be in force on or before 15 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F2(1)] Where [F3an 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.
[F4(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
F1Ss. 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
F2S. 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)
F3Words 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)
F4S. 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)
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