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SCHEDULES

SCHEDULE 23U.K.Extension of HMRC powers: Scotland

Criminal Justice and Police Act 2001 (c. 16)U.K.

11U.K.The Criminal Justice and Police Act 2001 is amended as follows.

12U.K.In section 63(2) (powers to obtain hard copies etc of information stored in electronic form), after paragraph (g) insert—

(ga)section 23E(5)(b) (as read with section 23K(2)) of the Criminal Law (Consolidation) (Scotland) Act 1995;.

Commencement Information

I1Sch. 23 para. 12 in force at 1.12.2007 for the purposes of the amendment made by that paragraph by S.I. 2007/3166, art. 3(b)

13U.K.In Schedule 1—

(a)in Part 1, after paragraph 59 insert—

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)U.K.

59AThe power of seizure conferred by section 23E(3) of the Criminal Law (Consolidation) (Scotland) Act 1995 (seizure of evidence of Revenue and Customs offences)., and

(b)in Part 2, after paragraph 81 insert—

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)U.K.

81AThe 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).

Commencement Information

I2Sch. 23 para. 13 in force at 1.12.2007 for the purposes of the amendments made by that paragraph by S.I. 2007/3166, art. 3(b)

14(1)The amendments made by this Schedule come into force in accordance with provision made by the Treasury by order.U.K.

(2)The power to make an order under this paragraph is exercisable by statutory instrument.