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. 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
[F3(1)] Where [F4an 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.
[F5(2)Where an authorised immigration officer has reasonable grounds for suspecting that an immigration offence or nationality offence F6... 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
F3S. 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)
F4Words 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)
F5S. 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)
F6Words in s. 26A(2) omitted (12.7.2016) by virtue of Immigration Act 2016 (c. 19), ss. 56(3), 94(1); S.I. 2016/603, reg. 3(i)