SCHEDULES
SCHEDULE 23Extension of HMRC powers: Scotland
Criminal Procedure (Scotland) Act 1995 (c. 46)
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Section 307 of the Criminal Procedure (Scotland) Act 1995 (interpretation) is amended as follows.
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In subsection (1), in the definition of “officer of law”, for paragraph (ba) substitute—
ba
subject to subsection (1A) below, 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;
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After that subsection insert—
1A
The inclusion of officers of Revenue and Customs as “officers of law” shall not have effect in relation to any matter specified in—
a
section 54(4)(b) or (f) of; or
b
paragraphs 3, 7, 10, 13 to 15, 19 or 24 to 29 of Schedule 1 to,
the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).
1B
In any proceedings (whether civil or criminal) under or arising from this Act, a certificate of the Commissioners for Her Majesty's Revenue and Customs that an officer of Revenue and Customs had the authority to exercise a power or function conferred by a provision of this Act shall be conclusive evidence of that fact.