SCHEDULES

SCHEDULE 5Landfill Tax

Part IIPowers

Arrest

6

(1)

Where an authorised person has reasonable grounds for suspecting that a fraud offence has been committed he may arrest anyone whom he has reasonable grounds for suspecting to be guilty of the offence.

(2)

In this paragraph “a fraud offence” means an offence under any provision of paragraph 15(1) to (5) below.