[F181AThe power of seizure conferred by section 23E(3) (as read with section 23E(5)(c)) of the Criminal Law (Consolidation) (Scotland) Act 1995 (seizure of evidence of Revenue and Customs offences).]
Textual Amendments
F1Sch. 1 Pt. 2 para. 81A inserted (1.12.2007) by Finance Act 2007 (c. 11), ss. 85, Sch. 23 para. 13(b); S.I. 2007/3166, art. 3(b)